Ps Jain And Company vs. State Of Haryana And Others
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CWP-23304-2026 (O&M) 1
128 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-23304-2026 (O&M) Date of decision: 18.08.2026 P.S. JAIN AND COMPANY ....Petitioner Versus THE STATE OF HARYANA AND OTHERS ...Respondents CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Saurabh Dalal, Advocate and Mr. Gaurav Gupta, Advocate for the petitioner. Mr. Sourabh Goel, Addl. A.G., Haryana. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
Considering the fact that the main order in proceedings under section 74 of GST Act, 2017, has been passed against the petitioner on 30.03.2026, we are not inclined to entertain the present writ petition, as the petitioner has statutory remedy of challenging such order in appeal under section 107 of the GST Act, 2017. 2. Petition is dismissed accordingly.
In the facts of the case, we provide that if the petitioner files the appeal within a period of two weeks from today, the same shall be entertained without raising any objection with regard to the limitation.
(ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE
(ROHIT KAPOOR) 18.08.2026
JUDGE mohit goyal Whether speaking/reasoned : Yes / No Whether reportable : Yes / No MOHIT GOYAL 2026.08.19 18:48 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.