Bajarang Brick Works Vs State of H.P. & Others. (Himachal Pradesh High court)
HP High Court Stays Tax Action Against Bajarang Brick Works; Questions 8-11 Year Delay in Assessment Shimla, December 24, 2025 – The High Court of Himachal Pradesh has stayed further action against M/s Bajarang Brick Works regarding a tax assessment notice issued for a period dating back over a decade.
In an order passed on Wednesday by a division bench comprising Justice Vivek Singh Thakur and Justice Jiya Lal Bhardwaj, the Court directed that proceedings pursuant to the notice dated December 9, 2025, be kept in abeyance until the next date of hearing.
The Controversy: Delayed Assessment
The petitioner, represented by Advocate Rakesh Sharma, challenged the impugned notice covering the assessment period from July 25, 2014, to June 30, 2017. The counsel argued that the authorities are seeking to assess accounts after a gap of 8 to 11 years, which contradicts the Rules mandating that scrutiny of returns and accounts should be conducted after the close of each month.
State’s Defense:-
Appearing for the State, Additional Advocate General Sushant Keprate defended the department’s actions. He pointed out that the notice explicitly mentions the petitioner failed to appear in response to “multiple notices issued in Form T-13” previously. The State contended that proceedings were likely initiated on time, but the delay was caused by the petitioner’s failure to attend the proceedings.
