Satyavir Singh vs. State Of Haryana And Ors
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CWP-24421-2026 1
151 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-24421-2026 Date of decision: 06.08.2026 SATYAVIR SINGH ....Petitioner Versus STATE OF HARYANA AND OTHERS ...Respondents CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Pratyaksh Jain, Advocate for the petitioner. Mr. Sagar Ratusaria, Advocate for the respondents/Revenue. Mr. Sourabh Goel, Addl. A.G., Haryana. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
In the facts of the case, we are of the view that appropriate remedy available to the petitioner would be to prefer an appeal in terms of section 107 of the GST Act, 2017. The argument that there was no fraud committed by the petitioner, would be an aspect open for examination.
We provide that if an appeal is preferred by the petitioner within a period of four weeks from today, the same shall be entertained without raising any objection with regard to limitation.
Petition stands disposed of accordingly.
(ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE
(ROHIT KAPOOR) 06.08.2026
JUDGE mohit goyal Whether speaking/reasoned : Yes / No Whether reportable : Yes / No MOHIT GOYAL 2026.08.07 14:45 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.