Padam Cars PVT LTD vs. State Of Punjab And Others
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129 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-27010-2026 (O&M)
Date of Decision:25.08.2026 M/S PADAM CARS PVT LTD ....PETITIONER(S) VERSUS STATE OF PUNJAB AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Sandeep Goyal, Senior Advocate with Ms. Aanchal Goyal, Advocate and Mr. Rishab Singla, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab. ***** Project 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 RAHUL JOSHI 2026.08.27 08:56 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-27010-2026 (O&M)
2 the said issue.
Keeping in view thereto, we propose to dispose of all these 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).
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).
Writ petitions stand disposed of as above.”
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.
All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]
JUDGE AUGUST 25, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.27 08:56 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
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