Swastika Insulation vs. State Of Punjab And Others
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157 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-22354-2026 (O&M) Date of Decision: 22nd July, 2026. SWASTIKA INSULATION
.…...Petitioner(s) V/s STATE OF PUNJAB AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Mr. Chetan Jain, Advocate, and
Mr. Porush Jain, Advocate, for the petitioner.
Mr. Saurabh Kapoor, Addl. A.G., Punjab.
**** Project Office (supra) has held as under:- “4. In the present bunch of cases, we have also passed similar interim orders and had posted these cases for waiting for the decision of the Supreme Court. However, now since the Supreme Court has granted leave, final SURESH KUMAR 2026.07.24 11:43 I attest to the accuracy and integrity of this document
CWP-22354-2026 (O&M)
adjudication will have to be done by the Supreme Court on the said issue.
Keeping in view thereto, we propose to dispose of all these writ petitions and direct that the challenge to Section 174(2) of the GST Act, 2017 would be subject to the final outcome of the decision in the case of T. S. Belaraman (supra).
Till the disposal of the SLP in T. S. Belaraman (supra) by the Supreme Court, interim orders passed by this Court in all the respective cases shall continue to operate, which shall be subject to the final decision to be rendered by the Supreme Court in T. S. Belarama (supra).
Writ petitions stand disposed of as above.”
In that view of the matter, the present writ petition also stands disposed of in terms of order dated 10.12.2024 passed by this Court in Tecnimont Spa India Project Office (supra) and other connected cases.
Pending application(s), if any, shall stand disposed of accordingly.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[ROHIT KAPOOR] JUDGE
July 22, 2026 Ess Kay
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No SURESH KUMAR 2026.07.24 11:43 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.