Sugandhim Food Catering Private Limited vs. Union Of INDIA And Ors

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CWP/22627/2026HC Punjab and HaryanaGSTCNR PHHC01119117202610 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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127 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****

CWP-22627-2026 (O&M) Date of Decision: 10.08.2026 SUGANDHIM FOOD & CATERING PRIVATE LIMITED ...PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Pratyaksh Jain, Advocate and Mr. Mukul Panpher, Advocate for the petitioner. Mr. Sagar Ratusaria, Junior Standing Counsel for respondents No.1 and 4. Mr. Saurabh Kapoor, Addl. AG, Punjab. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)

1.

The instant writ petition has been filed by the petitioner seeking directions to respondent No.3 to issue FORM GST DRC-23 and unfreeze the petitioner’s bank account.

2.

Learned counsel for the revenue makes a statement that the bank account of the petitioner has been de-frozen. A further statement is made that a proper final order would be passed in the matter within a period of three weeks. It is also submitted that the order could not be passed earlier on account of a technical glitch.

3.

Learned counsel for the petitioner states that in the event an appropriate final order is passed within a reasonable period, the petitioner would have no further grievance.

4.

In that view of the matter, the instant writ petition is disposed of with the observation that the concerned authority shall RAHUL JOSHI 2026.08.12 09:26 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD

CWP-22627-2026 (O&M)

2 conclude the proceedings by passing an appropriate order in accordance with law within a period of three weeks.

5.

All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]

JUDGE AUGUST 10, 2026 Rahul Joshi

1.

Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.12 09:26 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD

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.