Cause title — parties, addresses and appearances
`
148
I
Shivam Indus
Union of Indi
CORAM: H
H
Present:
M
M
M
ASHWANI K
1.
T
passed by the
State GST aut
2.
I
raising such is
3.
L
reply submitt
circumstances
matter pendin
to revisit the i
5.
I
Central GST
concerned for
reply submitte
IN THE HIGH COURT OF PUN
AT CHANDIG
CWP-2
Date of
stries
Vs.
a and others
HON’BLE THE ACTING CHI
HON’BLE MR. JUSTICE ROH
Mr. Nikhil Goyal, Advocate and
Ms. Sheweta, Advocate for the p
Mr. Rishabh Kapoor, Sr. Standin
***
KUMAR MISHRA, A.C.J. (Or
This petition seeks to assail the
e Central GST Authorities prim
thorities have initiated proceedin
It is also submitted that the repl
ssues, has not been adverted to.
Learned counsel for the revenue
ted by the petitioner has not b
s, learned counsel for the revenu
ng, it would be appropriate that t
issue.
In view of the aforesaid position
Authorities are set aside and th
r fresh consideration. The author
ed by the petitioner on merits, in
NJAB AND HARYANA
GARH
26898-2026 (O&M)
f Decision: 24.08.2026
…Petitioner
…Respondents
IEF JUSTICE
HIT KAPOOR
etitioner.
ng Counsel for the respondents.
ral)
e show cause notice and the or
marily on the ground that earlier
ngs on the same subject matter.
ly filed by the petitioner on me
e does not dispute the fact that
been adverted to on facts. In s
ue states that instead of keeping
the authorities concerned be dire
, the orders impugned passed by
e matter is remitted to the autho
rity shall consider and deal with
ncluding the objection regarding
rders
r the
erits,
t the
such
g the
ected
y the
ority
h the
g the
RAJESH KUMAR
2026.08.25 09:43
I attest the accuracy and
authenticity of this order/judgment.
CWP-26898-2026 (O&M) [2]
proceedings earlier initiated by the State GST authorities on the same subject matter, and thereafter pass a fresh order in accordance with law, after affording due opportunity to the petitioner.
6.The writ petition is allowed in the aforesaid terms.
7.All pending misc. application(s), if any, also stand disposed of.
(ASHWANI KUMAR MISHRA)
ACTING CHIEF JUSTICE
(ROHIT KAPOOR)
JUDGE 24.08.2026 rajesh
1.Whether speaking/reasoned?
: Yes/No 2. Whether reportable?
: Yes/No RAJESH KUMAR 2026.08.25 09:43 I attest the accuracy and authenticity of this order/judgment.