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M/S Garg Distribution House vs. State Of Punjab And Others

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CWP/16304/2025HC Punjab and HaryanaGSTCNR PHHC01087991202501 September 2026Bench: MR. JUSTICE RAJESH GAUR,JUSTICE (TO BE NOMINATED)2 pages

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` 102+256 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP-16304-2025 Date of Decision: 01.09.2026 M/S GARG DISTRIBUTION HOUSE …Petitioner Vs. STATE OF PUNJAB AND OTHERS

…Respondents CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH GAUR Present: Mr. Sandeep Goyal, Senior Advocate with Mr. Rishabh Singla, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl., A.G., Punjab. *** Office (supra) has held as under:- “4. In the present bunch of cases, we have also passed similar interim orders and had posted these cases for waiting for the decision of the Supreme Court. However, now since the Supreme Court has granted leave, final adjudication will have to be done by the Supreme Court on the said issue.

5.

Keeping in view thereto, we propose to dispose of all these PRIYANKA 2026.09.03 18:45 I attest to the accuracy and integrity of this document

CWP-16304-2025 [2] writ petitions and direct that the challenge to Section 174(2) of the GST Act, 2017 would be subject to the final outcome of the decision in the case of T. S. Belaraman (supra).

6.

Till the disposal of the SLP in T. S. Belaraman (supra) by the Supreme Court, interim orders passed by this Court in all the respective cases shall continue to operate, which shall be subject to the final decision to be rendered by the Supreme Court in T. S. Belarama (supra).

7.

Writ petitions stand disposed of as above.”

4.

In that view of the matter, the present writ petition also stands disposed of in terms of order dated 10.12.2024 passed by this Court in Tecnimont Spa India Project Office (supra) and other connected cases.

5.

All pending miscellaneous application(s), if any, shall also stand disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (RAJESH GAUR) JUDGE 01.09.2026 pry

1.

Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No PRIYANKA 2026.09.03 18:45 I attest to the accuracy and integrity of this 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.