2026 (7) TMI 828

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....CM APPL. 39521/2026 and CM APPL. 42058/2026, W. P. (C) 8497/2026, CM APPL. 39524/2026, CM APPL. 39525/2026 and CM APPL. 39526/2026 - -<br>GST<br>HON&#39;BLE MR. JUSTICE ANIL KSHETARPAL AND HON&#39;BLE MS. JUSTICE SHAIL JAIN For the Petitioner Through: Mr. A. K. Babbar, Mr. Sanyam Malik and Mr. B. K. Tripathi, Advs. For the Respondents Through: Mr. Akash verma, SSC along with Ms. Aanchal Uppa....

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..... Be that as it may, the Petitioner is at liberty to raise this ground before the Appellate Authority. 4. Learned counsel representing the Petitioner has also placed reliance upon the judgment dated 20.04.2021 passed by the Hon'ble Supreme Court in Civil Appeal No. 1155/2021, captioned M/s Radha Krishan Industries vs. State of Himachal Pradesh & Ors., to contend that this Court should exercise ....