Himachal Pradesh High Court
M/S Elnova Pharma vs . State Of H.P. & Ors. on 13 September, 2023
Bench: Mamidanna Satya Ratna Sri Ramachandra Rao, Ajay Mohan Goel
M/s Elnova Pharma vs. State of H.P. & Ors.
CWP no.6380 of 2023 .
13.09.2023 Present: Mr. A.K. Sachdeva, Mr. Abhishek Sethi, Mr. Pawan Kumar Sharma, Ms. Richa Sethi and Ms. Ayushi Sachdeva, Advocates, for the petitioner.
of Mr. Anup Rattan, Advocate General with Mr. Rakesh Dhaulta, Additional Advocate General and Mr. Sidharth Jalta, Deputy Advocate General, for the respondents/State. rt CWP no.6380 of 2023 Notice before admission.
Mr. Rakesh Dhaulta, learned Additional Advocate General, appears and waives service of notice on behalf of the respondents. Reply be filed within four weeks.
CMP no.12281 of 2023 Notice in the above terms, Heard both sides.
Prima facie, Annexure P-7 order passed by the 3rd respondent invoking Section 107(2) of the Himachal Pradesh Goods and Services Tax Act, 2017 on 02.02.2023, authorizing the filing of a fresh appeal pursuant to the order Annexure P-3 dt. 31.01.2023 of the 2nd respondent, appears to be beyond the period of ::: Downloaded on - 13/09/2023 20:38:32 :::CIS limitation of 6+1 months fixed in Section 107(2) of the .
Himachal Pradesh Goods and Services Tax Act, 2017 read with Section 107(4) of the Act. Therefore, there shall be an interim stay, as prayed for.
List on 1st November, 2023.
of
rt (M.S. Ramachandra Rao)
Chief Justice
(Ajay Mohan Goel)
September 13, 2023 Judge
(Yashwant)
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