M/S Sai Motors vs. State Of Haryana And Others

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CWP/35814/2025HC Punjab and HaryanaGSTCNR PHHC01194388202513 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR7 pages

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238

IN TH

M/S SAI MO STATE OF H CORAM:- H

H

M

f

ASHWANI K

HE HIGH COURT OF PUNJA AT CHANDIGARH OTORS, JHAJJAR

VERSUS HARYANA AND OTHERS HON'BLE THE ACTING CHIEF HON’BLE MR. JUSTICE ROHI Mr. Sourabh Goel, Sr. Standing C for the respondents/Revenue.

KUMAR MISHRA, A.C.J. (Or

AB AND HARYANA

....PETITIONER(S)

….RESPONDENT(S) F JUSTICE IT KAPOOR

Counsel, CBIC ral) RAJ KUMAR 2026.08.17 11:44 I attest to the accuracy and integrity of this document

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RAJ KUMAR 2026.08.17 11:44 I attest to the accuracy and integrity of this document

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RAJ KUMAR 2026.08.17 11:44 I attest to the accuracy and integrity of this document

Notification number and date Amendm (1) (2) G.S.R. 58(E), dated the 23rd January, 2018 {No.349/58/201 7-GST (Pt), dated 23rd January, 2018 In the said notific paragraph 1, for t “furnishing of retu computation and s of integrated ta following shal substituted “furnishing of retu computation and s of integrated tax an otherwise provided notification numbe 925(E), dated t December, 2019 functions provided Central Goods and Tax Rules, 2017. -4-

ment Date of effect of amendment (3) cation, in the words urns and settlement ax”, the ll be namely:- urns and settlement nd save as d in the er G.S.R. the 13th 9, all under the d Services 22nd June, 2017

RAJ KUMAR 2026.08.17 11:44 I attest to the accuracy and integrity of this document

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RAJ KUMAR 2026.08.17 11:44 I attest to the accuracy and integrity of this document

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RAJ KUMAR 2026.08.17 11:44 I attest to the accuracy and integrity of this document

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Whether Speaking/reasoned Yes/ Whether Reportable Yes/

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/No /No RAJ KUMAR 2026.08.17 11:44 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.