IN THE HIGH COURT OF HIMACHAL PRADESH SHIMLA

CWP No. 21193/2025

Decided on: 2.1.2.026

M/s Ekta Enterprises …..Petitioner

Versus f

State of Himachal Pradesh & anr. o ….Respondents ______________________________________________________________

Coram:

The Hon’ble Mr. Justice Vivek Singh Thakur, Judge.

The Hon’ble Mr. Justice Romesh Verma, Judge.

Whether approved for reporting?1

For the Petitioner: Mr. Rajiv Rai & Ms. Rajni Gandhi,

Advocates.

For the Respondents: Mr. Anup Rattan, A.G. with Mr. Sushant

Keprate, Addl. A.G.

Vivek Singh Thakur, Judge (oral)

The petitioner has approached this Court being

aggrieved by the composite intimation of tax liability communicated to the petitioner for the financial years 2017-18 to 2023-24 vide communication dated 20.6.2024 (Annexure P-1) issued, in form DRC-01A, under Section 74(5) of the Central Goods and Services Tax Act, 2017 (for short, “the CGST Act”) as well as for issuing show cause notice dated 05.08.2024

1Whether reporters of the local papers may be allowed to see the judgment? Yes.

(Annexure P-2), in form DRC-01, under Section 74(1) of the CGST Act without considering the reply filed by the petitioner to the intimation.

2 It is contended on behalf of the pe