Rejection Of Correction Plea Cannot Be Challenged In VAT Revision: Himachal Pradesh High Court

The Himachal Pradesh High Court on 12 October held that Section 48 of the Himachal Pradesh VAT Act does not permit a revision petition against an order rejecting a correction application under Section 47(1). A Division Bench of Justices Ajay Mohan Goel and Romesh Verma dismissed a revision petition filed by Super Power Steels against the Tax Tribunal's rejection of its application to correct an earlier order. They held: “No revision is maintainable under Section 48 of the Act against such an...

Himachal Pradesh High Court Sets Aside Award Over Unilateral Arbitrator Appointment Without State's Consent

The Himachal Pradesh High Court has emphasized that where a party consistently objects to the unilateral appointment of an arbitrator, seeks appointment of an independent arbitrator, and does not consent to the tribunal's constitution, such objection cannot be treated as waived.The court further noted that despite the absence of consent, the arbitrator proceeded with the arbitration and failed to decide the State's application challenging his appointment under Section 13 of the Arbitration and...

Himachal Pradesh High Court Sets Aside Aditya Industries' GST Notice, Says Fraud Must Be Backed By Facts

On 29 September, the Himachal Pradesh High Court set aside a show-cause notice alleging wrongful availment of Input Tax Credit (ITC) issued to Aditya Industries under Section 74 of the Himachal Pradesh GST Act on the ground that registrations of certain suppliers had been cancelled as they were found to be non-existent, among other reasons. A Division Bench comprising Justices Ajay Mohan Goel and Yogesh Jaswal emphasised that a GST show-cause notice must set out the facts establishing how the...

Himachal Pradesh High Court Excludes Automatic Stay Period From Limitation For Execution Of Arbitral Award

The Himachal Pradesh High Court has held that an execution petition filed in 2025 to enforce a 2012 arbitral award was within limitation. It held that the period during which the award was deemed to be automatically stayed under the law then prevailing had to be excluded while calculating limitation.Justice Jyotsna Rewal Dua observed, “In the instant case, objections under Section 34 of the Act were preferred by the respondent-Judgment Debtor within the prescribed limitation period. Therefore,...

Landowner Can Claim Further Compensation Enhancement Despite Not Challenging Original Award: HP High Court

The Himachal Pradesh High Court has held that a landowner who secured enhanced compensation under an undertaking given by the Himachal Pradesh Power Corporation Ltd. (HPPCL) cannot be denied a further enhancement merely because he did not independently challenge the original land acquisition award. Justice Jyotsna Rewal Dua allowed the writ petition filed by Sat Dev Singh, holding that his failure to challenge Award No. 658 concerning 13 biswas of land acquired under the Land Acquisition Act,...

Himachal Pradesh High Court Quashes Electricity Duty On Self-Generated Electricity Used For Captive Consumption

The Himachal Pradesh High Court has quashed Section 3(1)(xi) of the Himachal Pradesh Electricity (Duty) Act, 2009, to the extent that it prescribed electricity duty on electricity generated by consumers through diesel generating sets or any other mode for captive or standby use.The court held that the charging provision under Section 3 of the 2009 Act does not cover electricity generated by a consumer from its own source for its own consumption.The Division Bench of Justice Vivek Singh Thakur...

Excise Evasion Prosecution Cannot Rest Solely On Departmental Proceedings: Himachal Pradesh High Court

The Himachal Pradesh High Court on 7 July held that criminal prosecution for alleged evasion of central excise duty cannot continue merely on the basis of departmental proceedings, show cause notices or penalty orders, unless independent evidence establishes the alleged evasion. Justice Rakesh Kainthla dismissed the revision petition filed by the Excise Department and upheld the trial court's order discharging Seamx Industries and its directors from the criminal case alleging evasion of central...

Himachal Pradesh High Court Refuses Interim Relief In SML Patent Infringement Suit Over Territorial Jurisdiction

The Himachal Pradesh High Court has recently refused interim relief to agricultural inputs company SML Limited in its patent infringement suit against Happy Agro Chemicals and others over the agricultural micronutrient product "SELZIC". The court held that the company failed to establish a prima facie case on territorial jurisdiction.Justice Sandeep Sharma held that the issue of territorial jurisdiction had to be decided before examining the allegations of patent infringement.SML holds an Indian...

Liquor Licensee Can't Avoid Licence Fee By Citing Business Losses, Natural Calamities: Himachal Pradesh HC

The Himachal Pradesh High Court has held that a liquor licence holder cannot back out of its obligation to pay the licence fee after voluntarily participating in an auction and accepting the licence terms, merely because the business later became commercially unviable. The court ruled that business losses, natural calamities or lower liquor prices in a neighbouring State do not dilute the contractual obligations arising from the licence A Division Bench of Justices Vivek Singh Thakur and...

Himachal Pradesh Water Cess Revived? PSPCL Says Yes; High Court Stays Coercive Action On ₹16.32 Crore Demand

The Punjab State Power Corporation Limited (PSPCL) has approached the Himachal Pradesh High Court, challenging the constitutional validity of the Himachal Pradesh Land Revenue (Amendment) Ordinance, 2025, the Himachal Pradesh Land Revenue (Special Assessment) Amendment Rules, 2025, and consequential actions, including a demand of ₹16.324 crore raised on the Corporation.Justice Vivek Singh Thakur and Justice Ranjan Sharma on Tuesday, while issuing notice to the State and other respondents,...

Himachal Pradesh High Court Vacates Injunction Against Safex Chemicals In Patent Dispute

The Himachal Pradesh High Court has vacated an interim injunction restraining Safex Chemicals Private Limited in a patent infringement suit after finding, prima facie, that there existed no cause of action or wrong against the company within Himachal Pradesh to invoke the court's territorial jurisdiction. A division bench of Chief Justice G.S. Sandhawalia and Justice Bipin Chander Negi passed the order on June 4. The bench allowed Safex's appeal against a June 6, 2025 order of a Single Judge...

Himachal Pradesh High Court Orders Arbitrator To Complete NHAI Land Compensation Case By 4 December 2026

On 3 June, the Himachal Pradesh High Court held that when a statute requires an authority or arbitrator to perform an act within a prescribed time, the obligation lies on that authority to comply with the statutory timeline and complete the task accordingly. A Single Bench of Justice Romesh Verma, while hearing Mohan Singh (deceased) through legal representatives v. National Highways Authority of India and others, directed the Divisional Commissioner-cum-Arbitrator, Shimla, to conclude the...