Shivam Industries vs. Union Of INDIA And Others

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CWP/26898/2026HC Punjab and HaryanaGSTCNR PHHC01139936202624 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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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.

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.