IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA Date of decision: 09.04.2026.

_____________________________________________________________________________ M/s H.M. Steels Limited ...Petitioner.

Versus f The Joint Commissioner, State Taxes and Excise and Anr. …Respondents. ____________________________________________________________________________

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

Hon’ble Mr. Justice Ranjan Sharma, Judge.

Whether approved for reporting? ¹ _____________________________________________________________________________

For the Petitioner. Mr. Jyotirmay Bhatta, Advocate.

For the Respondents: Respondents No. 1 and 2 stand deleted.

Mr. Sushant Keprate, Additional Advocate General, for respondent No. 3-State.

Mr. Vijay Kumar Arora, Senior Advocate with Mr. Hitansh Raj and Mr. Gaurav Kumar, Advocates, for respondent No. 4.

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Vivek Singh Thakur, Judge Petitioner, invoking provisions of Article 226 of the Constitution of India, has filed the present Writ Petition, praying for the substantive reliefs:-

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

“(i) Issue a writ, challenging the