IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 706 of 2025 Date of Decision: 05.05.2026 M/s. Radha Krishan Industries ....Petitioner Versus Union of India & Ors.

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

Hon’ble Mr Justice Ranjan Sharma, Judge.

Whether approved for reporting?

For the Petitioner : Mr. Surjeet Bhadu, Senior Advocate (through VC), with Mr. Jyotirmay Bhatt, Advocate.

Mr. Balram Sharma, DSGI with Mr.

For the Respondents :

Rajeev Sharma, Advocate, for respondent No.1 -UOI.

g Mr. Vijay Kumar Aroa, Senior Advocate, with M/s. Hitansh Raj, Gaurav Kumar &

i Godawari, Advocates, for respondents H No. 2, 4, 5 and 6.

Mr. Anup Rattan, Advocate General, with Ms. Sushant Keprate, Additional Advocate General & Ms. Swati Draik, Deputy Advocate General, for respondent No.3 – State.

Vivek Singh Thakur,Judge (oral)

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

“(i) Issue a writ, challenging the proceedings initiated by Respo.ndent No. 4 being without jurisdiction and contrary to Section 6 of the Central Goods and Services Tax Act, 2017 (CGST Act) and Hi