Cause title — parties, addresses and appearances
283-4
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
CWP-25020-2026 (O&M)
Date of Decision: 1st September, 2026.
BALLARPUR INDUSTRIES LIMITED AND ANOTHER
.…...Petitioner(s)
V/s
ASSISTANT COMMISSIONER CGST DIVISION, YAMUNANAGAR AND
OTHERS
......Respondent(s)
CORAM:
HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE RAJESH GAUR
Present
Mr. Kaustubh Prakash, Advocate,
Ms. Hita Sharma, Advocate,
Mr. Reshabh Bajaj, Advocate, for the petitioners.
Mr. Sagar Ratusaria, Junior Standing Counsel, with
Mr. Viney Kumar, Advocate for the respondents.
****
ASHWANI KUMAR MISHRA, A.C.J. (Oral)
1.
In the present Writ Petition, the demands under challenge
are in two parts. The demands raised in the first part relates to the
Financial Years 2019-2020 and 2021-2022 amounting to `1,60,82,836/-
and `1,27,012/- respectively. These two demands are prior to the
initiation of CIRP proceedings and therefore, would be covered by the
judgement of the Hon’ble Supreme Court in Ghanashyam Mishra and
Sons Pvt. Ltd. Vs. Edelweiss Asset Reconstruction Company Ltd.; 2021
(9) SCC 657. The demand raised in the second part is for the financial
year 2023-2024, amounting to `35,848/- , is after the finalization of the
CIRP proceedings.
SURESH KUMAR
2026.09.03 16:01
I attest to the accuracy and
integrity of this document
CWP-25020-2026 (O&M)
Page 2 of 2
2.
Learned counsel for the parties are in agreement that,
insofar as the demands pertaining to the Financial Years 2019-2020 and
2021-2022 are concerned, the issue stands adjudicated by the judgment
of the Hon'ble Supreme Court in Ghanashyam Mishra and Sons Pvt.
Ltd. (Supra). However, the demand of ₹35,844/- pertaining to the
Financial Year 2023-24 relates to a period subsequent to the CIRP
proceedings and, therefore, does not fall within the ambit of the
aforesaid judgment.
3.Learned counsel for the petitioners states that the demand in respect of the Financial Year 2023-24 is otherwise not questioned.
4.In such view of the matter, the present Writ Petition is partly allowed and the demands relating to the Financial Year 2019-20 and 2021-22 as noticed above, which is prior to initiation of CIRP, stand quashed. It is clarified that the component of interest and penalty etc. shall also be appropriated in the same proportion.
5.Pending application(s), if any, shall stand disposed of accordingly.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[RAJESH GAUR] JUDGE
September 1, 2026 Ess Kay
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No SURESH KUMAR 2026.09.03 16:01 I attest to the accuracy and integrity of this document
