Manmeet Alloys Private Limited vs. State Of Punjab And Others
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122 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-14685-2026 (O&M) Date of Decision: 02.09.2026 MANMEET ALLOYS PVT LTD ....PETITIONER(S) VERSUS STATE OF PUNJAB AND ORS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE YASHVIR SINGH RATHOR Present: Mr. Deepak Gupta, Advocate and Ms. Niharika Gupta, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab. Mr. Gurinderjit Singh, Senior Standing Counsel and Ms. Chetna Thakur, Advocate for the respondents-CBIC/GST. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
It transpires that the order-in-original has been passed against the petitioner imposing liability of tax, interest, and penalty. Pursuant to it, two separate Forms GST DRC-07 have been issued. The petitioner has already filed an appeal challenging one of the forms along with the order-in-original and has already deposited 10% of the tax liability.
The other Form GST DRC-07 dated 09.01.2026, which is in respect of penalty, is sought to be challenged in the present writ petition.
Learned counsel for the Revenue takes an objection to the maintainability of the writ petition on the ground that the petitioner has an alternative remedy of challenging such order by way of an appeal.
Learned counsel for the petitioner, however, states that the RAHUL JOSHI 2026.09.03 16:30 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-14685-2026 (O&M)
2 petitioner would be required to deposit 10% of the amount all over again if a fresh appeal is to be instituted.
Learned counsel for the Revenue, in response, states that once the petitioner has deposited 10% of the amount of tax, there would be no requirement of any further deposit on the part of the petitioner.
In view of the fair stand taken by the learned counsel for the Revenue, we are of the view that the remedy available to the petitioner against Form GST DRC-07 dated 09.01.2026 would be to prefer an appeal and if such an appeal is filed, it shall be heard in accordance with law without requiring any fresh deposit of 10% of the tax or penalty.
Disposed of in above terms.
All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [YASHVIR SINGH RATHOR]
JUDGE SEPTEMBER 02, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.03 16:30 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
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.