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Saggar Enterprises vs. State Of Punjab And Another

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CWP/17528/2026HC Punjab and HaryanaGSTCNR PHHC01093462202620 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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Cause title — parties, addresses and appearances
` 124 I Saggar Enterp State of Punja CORAM: H H Present: M M ASHWANI K CM-14801-C A record reply o F filed on behal to tag the sam CWP-17528- 1. W 28.07.2026:- “ b a p r s t S p M R A IN THE HIGH COURT OF PUN AT CHANDIG CWP-1 Date of prises Vs. ab and another HON’BLE THE ACTING CHI HON’BLE MR. JUSTICE ROH Mr. Mukul Singla, Advocate for Mr. Saurabh Kapoor, Addl. AG, *** KUMAR MISHRA, A.C.J. (Or CWP-2026 Application has been filed under on behalf of the respondents. For the reasons stated in the app lf of respondents No.1 and 2 is t me at appropriate place. -2026 (O&M) While entertaining the writ peti “The submission is that the stopp by exercising powers under Ru arbitrary, inasmuch as the regist purchases were made hav retrospectively, whereafter the c submitted that no reasons in th that the exercise of such power is Served with an advance copy of prays for and is allowed one wee May do so before the next date of Replication, if any, be filed within Adjourned to 20.08.2026.” NJAB AND HARYANA GARH 17528-2026 (O&M) f Decision: 20.08.2026 …Petitioner …Respondents IEF JUSTICE HIT KAPOOR r the petitioner. Punjab for applicants/responden ral) r Section 151 of CPC for placing plication, the same is allowed. R taken on record. Registry is dire ition, following order as passed page of the petitioner's credit led ule 86A of the GST Rules, 201 trations of two suppliers from w ve apparently been cance credit ledger has been blocked. his regard have been recorded s otherwise bad in law. f the petition, learned State cou ek's time to file a reply in the mat f hearing. n a period of one week thereafte nts g on eply ected d on dger 17 is hom elled It is and unsel tter er. RAJESH KUMAR 2026.08.24 10:42 I attest the accuracy and

authenticity of this order/judgment.

CWP-17528-2026 (O&M) [2]

2.

The respondents have appeared and filed their reply, in which, it is stated that certain clarifications were sought from the petitioner with regard to transactions in question, but the petitioner has not appeared.

3.

Learned counsel for the revenue states that in the event the petitioner clarifies facts with regard to such transactions, the authorities would pass appropriate orders.

4.

In that view of the matter and commenting upon the merits of the controversy raised, we permit the petitioner to appear before the concerned authorities within one week from today and furnish explanation with regard to transactions in question. The concerned authorities shall pass reasoned orders in the matter within a week thereafter. It goes without saying that if the order to be passed by the authorities goes adverse to the petitioner, it shall be open for the petitioner to avail remedy as may be available to him in accordance with law.

5.

The writ petition is disposed of with aforesaid directions.

6.

All pending miscellaneous application(s), if any, shall also stand disposed of.

(ASHWANI KUMAR MISHRA)

ACTING CHIEF JUSTICE

(ROHIT KAPOOR)

JUDGE 20.08.2026 rajesh

1.

Whether speaking/reasoned? : Yes/No 2. Whether reportable?

: Yes/No RAJESH KUMAR 2026.08.24 10:42 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.