Himachal Pradesh High Court Sets Aside “Incomprehensible” Single Judge Order Modifying Arbitral Award

The Himachal Pradesh High Court has set aside a Single Judge's order modifying an arbitral award in a dispute over the supply of Anganwadi kits, holding that the judgment was incomprehensible and lacked clear reasoning. The court remanded the matter for fresh adjudication. The Bench of Chief Justice G.S. Sandhawalia and Justice Bipin Chander Negi emphasised the need for clarity in judicial writing. It observed, “A judgment culminates in a conclusion. Its contents represent the basis for...

Himachal Pradesh High Court Quashes Distillery Licence Cancellation Over Lack Of Independent Application of Mind

The Himachal Pradesh High Court set aside the cancellation of distillery licences, holding that the decision was influenced by an unauthorised recommendation and lacked independent application of mind. It permitted fresh adjudication by the competent authority. Justice Jyotsna Rewal Dua was dealing with a writ petition filed by a distillery licensee (Tiloksons Brewery & Distillery) challenging cancellation of its licences in Forms D-2 and L-11 under the Himachal Pradesh Excise Act, 2011.The...

Himachal Pradesh High Court Stays Further Arbitration Over Construction Project At IIT Mandi

The Himachal Pradesh High Court has held that further proceedings in an ongoing arbitration concerning a construction project involving the Indian Institute of Technology (IIT) Mandi and the Central Public Works Department (CPWD) shall remain stayed while it examines IIT Mandi's plea to be impleaded in the dispute arising from an arbitral award of Rs 3,79,52,929. The matter was heard on March 16, 2026, by a Division Bench of Chief Justice G.S. Sandhawalia and Justice Bipin C. Negi. The dispute...

Deposit Of Arbitral Award Amount In Court Stops Post-Award Interest: Himachal Pradesh High Court

The Himachal Pradesh High Court on 5 March held that deposit of the entire arbitral award amount in the court registry amounts to payment to the decree-holder, and liability to pay post-award interest ceases from the date of deposit. A Bench of Justice Romesh Verma set aside an execution order against the Himachal Pradesh Power Corporation Ltd. (HPPCL) in its dispute with Arvind Kumar Bansal. He held: “the deposit of award amount in the Court amounts to payment to the credit of the decree...

No Statutory Mechanism To Revise GST Return For ITC: HP High Court Allows Manual Filing Of Monthly Return

In the absence of any statutory mechanism under the GST law to revise or correct GSTR-3B, the monthly GST return used to declare tax liability and claim Input Tax Credit, a taxpayer cannot be left without a remedy for a bona fide mistake, the Himachal Pradesh High Court has held. A division bench of Justices Vivek Singh Thakur and Romesh Verma allowed a registered taxpayer to file the GSTR-3B return manually for the quarter ending March 2021 so that its unclaimed Input Tax Credit (ITC) could be...

Himachal Pradesh High Court Quashes ₹16.72 Lakh GST Input Tax Credit Demand After Tax Is Paid

The Himachal Pradesh High Court has quashed a tax demand of Rs 16.72 lakh raised against Shivalik Containers Pvt. Ltd. for the alleged wrongful availment of Input Tax Credit (ITC).The court held that the subsequent payment of tax along with interest by the supplier cannot be ignored while examining the sustainability of a demand raised against the recipient, even if such compliance takes place after a delay of more than five years. A Division Bench of Justice Vivek Singh Thakur and Justice Jiya...

Plea Of Delay U/S 29A A&C Act Cannot Be Used Selectively By NHAI When Extensions Granted In Similar Land Acquisition Cases: HP High Court

The Himachal Pradesh High Court held that the National Highway Authority of India could not be permitted to raise the plea of delay and laches to defeat continuation of arbitral proceedings when extensions had already been granted and proceedings concluded in the cases of other similarly placed landowners. The court remarked that, having participated in the proceedings for almost nine years, NHAI could not invoke delay, particularly when the object of the Arbitration and Conciliation Act, 1996...

Income Tax Act | HP High Court Stays Reassessment Proceedings U/S 148 As Validity Of Notices Were Pending Before SC

The Himachal Pradesh High Court has stayed reassessment proceedings initiated against an assessee under Section 148 of the Income Tax Act, 1961, noting that the validity of such notices is already under consideration before the Supreme Court. A Division Bench comprising Justice Vivek Singh Thakur and Justice Romesh Verma passed the order while hearing a writ petition which had challenged a reassessment notice issued for Assessment Year 2017-18, on the ground that it was without...

Entry-Tax Interest & Penalty From Employer's Delay Cannot Be Shifted To Contractor In Arbitration: HP High Court

The Himachal Pradesh High Court has recently clarified that statutory interest and penalty arising from delayed payment of entry tax cannot be shifted onto a contractor when the delay was caused by the employer's own failure to act in time, and where the arbitral tribunal had consciously restricted the contractor's scope of liability. Justice Ajay Mohan Goel in an order dated December 29, 2025, dismissed a challenged filed by Himachal Pradesh State Electricity Board Ltd (HPSEBL) under...

HP High Court Questions Shifting Of RERA Office From Shimla To Dharamshala; Interim Order Restraining Shift To Continue

The Himachal Pradesh High Court admitted a petition challenging the decision of the State Government to shift the Real Estate Regulatory Authority office from Shimla to Dharamshala.The Court remarked that RERA was a small institution with limited manpower and that the State ought to consider relocating larger offices instead of burdening a statutory authority with minimal staff.A Division Bench of Chief Justice G.S. Sandhawalia and Justice Jiya Lal Bhardwaj remarked that: “the interim order is...

Mere Interest In Project Does Not Justify Impleadment Of Non-Signatory In Arbitration Without Contractual Participation: HP High Court

The Himachal Pradesh High Court dismissed a writ petition holding that mere financial or consequential interest was insufficient to implead a non-signatory in the arbitration proceedings unless the stringent tests as laid down by the Supreme Court which include participation in the negotiation, performance or termination of contract were satisfied. Justice Ajay Mohan Goel observed: “Merely because the petitioner had a substantial interest in the subject matter of the contract, the same...

State & Union Failed To Enforce CSR Obligations After 2025 Rainfall Disaster: Himachal Pradesh High Court

The Himachal Pradesh High Court, while taking suo motu cognisance of the devastation caused by the excess rainfall in 2025, held that both the State Government and the Union of India failed to effectively enforce Corporate Social Responsibility obligations under the Companies Act, 2013. The Court noted that despite a clear statutory framework, no steps were taken to utilise the CSR funds for disaster relief and rehabilitation of infrastructure. Division Bench of Chief Justice G.S....