2025(09)LCX0149

Prime Steel Industries Private Limited

Versus

State of H. P.

CWP No. 15418 of 2024 decided on 23-09-2025

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA.

CWP No. 15418 of 2024
Date of decision: 23.09.2025

M/s Prime Steel Industries Pvt. Ltd.        …Petitioner

Versus

State of H. P. & Anr.                        ..Respondents

Coram

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

The Hon’ble Mr. Justice Sushil Kukreja, Judge.

Whether approved for reporting?

For the petitioner:         Mr. Shrawan Dogra, Sr. Advocate with
                                    Mr. Manik Sethi, Advocate.

For the Respondent:     Mr. Sushant Keprate, Addl. A.G. for
                                    respondent No. 1-State.

        Ms. Kiran Verma, Advocate, vice Mr.
        Rajinder Thakur, Central Government
        Counsel, for respondent No. 2.

Vivek Singh Thakur, Judge (Oral)

This petition has been filed for grant of following substantive relief:-

''A. A writ in the nature of mandamus or any other appropriate writ to quash and set aside the summons dated 20.10.2023 (Annexure P-7), 22.12.2023 (Annexure P-9), 29.11.2024 (Annexure P-11) and 11.12.2024 (Annexure P-14), issued by the respondent No. 2 as the same are without jurisdiction and in the teeth of Section 6(2)(b) of the Central Goods and Service Tax Act, 2017.”

2. Today, Ms. Kiran Verma, Advocate, under instructions of Mr. Rajinder Thakur, Central Government Counsel has placed on record copy of minutes of the meeting held on 15.09.2025 between the Assistant Director, DGGI, Udaipur Regional Unit, Udaipur and the Deputy Commissioner, State Taxes & Excise, (Enforcement) Centre Zone - Una, Himachal Pradesh and in the meeting on the basis of consensus and fact and circumstances following decision has been taken:-

“ 5. The above being the facts/ sequence of events on file, Sh., G.K. Sudhakar, AD, DGGI, URU requested Sh., Devkant Prakash khachi, DC State Taxes & Excise, Enforcement Centre Zone, to confirm the stand of the State Taxes & Excise Dept., on the subject issue, for which he explained that:-

a) M/s Prime Steel Industries Pvt Ltd. GSTIN 02AAGCA3988E1ZT falls under the Jurisdiction of Barotiwala circle in the Revenue District BBN at Baddi of Himachal Pradesh.

b) Before re-structuring of the Department of State Taxes & Excise done in the State of Himachal Pradesh in September, 2024, District BBN at Baddi was under South Enforcement Zone at Parwanoo for enforcement purposes and was under the supervision of South Zone (State Taxes & Excise) at Shimla for all other purposes.

c) However, subsequent to re-structuring, BBN District at Baddi was transferred to the Centre Zone jurisdiction limit, at Una for all purposes.

d) The Joint Commissioner State Taxes & Excise cum Incharge, South Enforcement Zone, Parwanoo vide his office letter No. EXN-JCSTE/SEZ-PWN/2024-25/4264 dated 09-12-2024 addressed to the said taxpayer in reference to the letter no. Nil dated 01-12-2024 submitted by the latter to his office has apprised that in order to enquire/investigate input tax credit availed by the taxpayer for the assessment year 2019-20 to 2024- 25 his office has initiated proceeding vide Case ID AD0201230011273 wherein 8 suppliers mentioned here in below is also included.

e) Centre Zone at Una office has received original record of this case from erstwhile South Enforcement Zone, Parwanoo in last month only submitted by the taxpayer during case proceedings.

f) Also, Case ID AD0201230011273 has been transferred to this Zone office for further investigation.

7. Since, the investigation in respect of the subject EIGHT Suppliers was already initiated by the State Taxes & Excise of the State of Himachal Pradesh, Sh., G.K. Sudhakar, AD, DGGI, URU concluded that no further investigation in respect of the above listed EIGHT Suppliers to M/s. PRIME STEEL INDUSTRIES PVT., LTD., with GSTIN: 02AAGCA3988E1ZT, shall be continued and all the case records, as available in this case, with the DGGI, URU would be forwarded to the Deputy Commissioner, South Zone Enforcement, State Taxes & Excise of the State of Himachal Pradesh for necessary action at their end and such proposal was accepted by Sh. Devkant Prakash Khachi.”

3. In view of the above decision, summons dated 20.10.2023 (Annexure P-7), 22.12.2023 (Annexure P-9), 29.11.2024 (Annexure P-11) and 11.12.2024 (Annexure P-14), issued by the respondent No. 2 have become redundant and unenforceable.

4. Learned counsel for the petitioner submits that grievance of the petitioner stands redressed and nothing survives to be adjudicated.

5. Needless to say, respondent No. 1 shall proceed further in accordance with law for concluding taking the matter/issue to its logical end, if not completed yet.

6. The petition is disposed of in above terms, so also the pending application(s), if any.

(Vivek Singh Thakur)
Judge

(Sushil Kukreja)
 Judge

23rd September 2025