Balaji Enterprises vs. State Of Punjab And Others
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123 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-28048-2026 (O&M) Date of Decision: 1st September, 2026. BALAJI ENTERPRISES
.…...Petitioner(s) V/s STATE OF PUNJAB AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE RAJESH GAUR
Present Mr. Sandeep Goyal, Senior Advocate, assisted by Mr. Rishab Singla, Advocate and Ms. Aakriti, Advocate, for the petitioner.
Mr. Saurabh Kapoor, Addl. A.G., Punjab.
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ASHWANI KUMAR MISHRA, A.C.J. (Oral)
This Writ Petition seeks to assail notice dated 17.08.2026 (Annexure P-5) issued by the State Tax Officer, Ludhiana-respondent No.3, proposing to initiate action against the petitioner relying upon Section 16 (2) (c) of the GST Act, 2017. 2. It is contended that in a bunch of Writ Petitions (leading case being CWP-34296-2024), the provisions itself is assailed and therefore, notice dated 17.08.2026 is bad in law. It is also submitted that no details in respect of the alleged violation of Section 16 (2) (c) of the GST Act, 2017 is furnished by the respondents, and therefore, the petitioner is prevented from submitting an appropriate reply. SURESH KUMAR 2026.09.02 09:51 I attest to the accuracy and integrity of this document
CWP-28048-2026 (O&M)
Learned counsel for the respondents-revenue states that the details in support of the notice shall be furnished to the petitioner within a week from today.
If that is done, the petitioner shall be at liberty to file an objection to the notice within three days thereafter. The authorities shall be at liberty to deal with such objection filed by the petitioner and pass appropriate orders in accordance with law.
The Writ Petition stands disposed of in the aforesaid terms.
Pending application(s), if any, shall stand disposed of accordingly.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[RAJESH GAUR] JUDGE
September 1, 2026 Ess Kay
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No SURESH KUMAR 2026.09.02 09:51 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.