Ms Ab Grain Spirits PVT LTD vs. State Of Punjab And Ors
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128 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-15986-2026 (O&M) Date of Decision: 11th August, 2026. M/S. AB GRAIN SPIRITS PVT. LTD.
.…...Petitioner(s) V/s THE STATE OF PUNJAB AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Mr. Bikramjit Singh Randhawa, Advocate and Mr. K.S. Nagra, Advocate, for the petitioner.
Mr. Saurabh Kapoor, Addl. A.G., Punjab for the respondents-revenue.
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ASHWANI KUMAR MISHRA, A.C.J. (Oral)
Since the petitioner, admittedly, has an efficacious statutory remedy of challenging the impugned order by way of an appeal under Section 112 of the Punjab Goods and Services Tax Act, 2017 before the GST Appellate Tribunal, invocation of writ juri iction in the present matter stands unjustified. The mere requirement of statutory pre-deposit under the GST Act does not constitute a valid ground for bypassing the provisions of the GST Act.
In view of the aforesaid, we are not inclined to entertain the present Writ Petition, therefore, leaving it open to the petitioner to pursue such remedy, the present Writ Petition stands dismissed. SURESH KUMAR 2026.08.13 18:16 I attest to the accuracy and integrity of this document
CWP-15986-2026 (O&M)
Pending application(s), if any, shall stand disposed of accordingly.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[ROHIT KAPOOR] JUDGE
August 11, 2026 Ess Kay
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No SURESH KUMAR 2026.08.13 18:16 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.