IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA

CWP No.8053 of 2025

Date of decision: 01.01.2026

Shivam Electric Corporation. ....Petitioner.

Versus

Union of India & Ors. …Respondents.

Coram

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

Hon’ble Mr. Justice Romesh Verm a, Judge.

Whether approved for reporting?1

For the petitioner : Mr. Joy Kumar and Mr. Ajmer Singh,

Advocates.

For the respondent : Mr. Virbahadur Verma and Mr. Mukul

Sharma, Advocates, for respondent

No.1.

: Mr. Vijay K. Arora, Senior Advocate with

Ms. Aastha Kohli and Mr. Hitansh Raj,

Advocates, for respondents No.2 & 4.

Vivek Singh Thakur, Judge (Oral)

i Petitioner, invoking jurisdiction of this Court under Article

226 of Constitution of India, has approached this Court seeking

following substantive relief:-

“1. Issue an appropriate or prerogative writ, order or direction directing the Respondents to accept the manual filing of GSTR-3B for the quarter ending March 2021 with the additional claim of ITC

amounting to Rs.10,54,098/-.”

Whether the reporters of the local papers may be allowed to see the Judgment? Yes

2. Case of the petitioner, in nutshell, is that due to an error which occurred during the Financial Year 2020–21, the petitioner c.o