BharatTaxGST

Saroj Bala vs. Deputy Commissioner Of State Tax, Goods And Service Tax And Others

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CWP/14207/2026HC Punjab and HaryanaGSTCNR PHHC01077196202615 July 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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Cause title — parties, addresses and appearances
133 I Saroj Bala Deputy Comm CORAM: H H Present: M M ASHWANI K 1. T notice issued 2. A produced cop 2017, which h 3. L aware of any 4. B appropriate re such manner be withdrawn 5. S IN THE HIGH COURT OF PUN AT CHANDIGA CWP-1 Date of Vs. missioner of State Tax and others HON’BLE THE ACTING CHI HON’BLE MR. JUSTICE ROH Mr. Gaurav Tyagi, Advocate for Mr. Sourabh Goel, Addl. AG, Ha *** KUMAR MISHRA, A.C.J. (Or Through this petition, the petitio to him. At the time of hearing, learned py of final order passed under has not been challenged in the pr Learned counsel for the petitione

such order. Be that as it may, it would be ecourse in law in respect of the cannot be entertained and the sa n. Since the petition was apparent NJAB AND HARYANA ARH 14207-2026 (O&M) f Decision: 15.07.2026

…Petitioner s

…Respondents IEF JUSTICE HIT KAPOOR the petitioner. aryana. ral) oner has assailed the show cause d counsel for the revenue has Section 74 of the HGST Act, resent writ petition. er states that the petitioner is not open for the petitioner to take final order. The writ petition in ame is accordingly permitted to tly filed within the period of e s , t e n o RAJESH KUMAR 2026.07.20 12:47 I attest the accuracy and authenticity of this order/judgment.

CWP-14207-2026 (O&M)

[2]

limitation of filing statutory appeal and has remained pending, we provide that if any appeal is filed by the petitioner within three weeks from today, the same would be entertained on merits without raising any objection with regard to limitation.

5.

All pending misc. application(s), if any, also stands disposed of.

(ASHWANI KUMAR MISHRA)

ACTING CHIEF JUSTICE

(ROHIT KAPOOR)

JUDGE 15.07.2026 rajesh

1.

Whether speaking/reasoned? : Yes/No 2. Whether reportable?

: Yes/No

RAJESH KUMAR 2026.07.20 12:47 I attest the accuracy and authenticity of this order/judgment.

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.