Shiva Glass Industries PVT LTD vs. State Of Punjab And Others

Original PDF →
CWP/29045/2026HC Punjab and HaryanaGSTCNR PHHC01147710202608 September 2026Bench: MR. JUSTICE TRIBHUVAN DAHIYA2 pages

No AI summary yet for this judgment.

CWP-29045-2026

-1-

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

144

CWP-29045-2026

Date of Decision: 08.09.2026

SHIVA GLASS INDUSTRIES PRIVATE LIMITED

…Petitioner(s)

Versus

STATE OF PUNJAB AND OTHERS

…Respondent(s)

CORAM: HON'BLE MR. JUSTICE TRIBHUVAN DAHIYA

Present:- Mr. Aman Bansal, Advocate and Mr. Bharat Jain, Advocate

for the petitioner.

TRIBHUVAN DAHIYA, J. (Oral)

The petition has been filed, inter alia, seeking a writ of mandamus directing respondent no.3/Chief Executive Officer, Punjab Bureau of Investment Promotion, to release fiscal incentives of VAT/GST sanctioned under Fiscal Incentives for Industrial Promotion (Revised) Scheme-2013. 2. Learned counsel for the petitioner submits that grievance raised herein is pending for appropriate decision before the respondents. At this stage, the petitioner will be satisfied in case respondent no.3 is directed to decide the pending representation, dated 09.06.2026, Annexure P-6, in a specified period.

3.

Notice of motion.

4.

Mr. Vikas Sonak, Assistant Advocate General, Punjab, accepts notice on behalf of the respondents/State and submits that the pending representation, dated 09.06.2026, will be decided by respondent no.3, by AMAN DUA 2026.09.09 14:49 I attest to the accuracy and authenticity of this judicial document

CWP-29045-2026

-2-

passing a speaking/reasoned order in accordance with law within a period of three months.

5.

In view of the statement made, learned counsel for the petitioner has no objection to the petition being disposed of in terms thereof.

6.

Ordered accordingly.

7.

In case the order is not passed within the stipulated period, the officer concerned shall pay costs of ₹50,000 to the petitioner.

(TRIBHUVAN DAHIYA)

JUDGE 08.09.2026 Ad Whether speaking/reasoned Yes/No Whether reportable Yes/No

AMAN DUA 2026.09.09 14:49 I attest to the accuracy and authenticity of this judicial document

Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.