As per the case facts, the State of Himachal Pradesh challenged a High Court decision that rejected its application for recall. The core dispute involved the legality and applicability of ... a specific section of a state act. The State had failed to include crucial documentary evidence in its initial reply and had chosen to pursue an alternative legal remedy instead of seeking a review. These circumstances led to the appeals before the Supreme Court. The question arose whether the High Court was justified in rejecting the application for recall and whether Section 16-B of the HPGST Act violates any other law. Finally, the Supreme Court upheld the High Court's decision to reject the recall application. Regarding Section 16-B of the HPGST Act, the Supreme Court declared that it is not in violation of any legal provision. However, this declaration would not apply to old, previously closed cases but would take effect from the date of the Supreme Court's judgment for future cases.