Ag Lubricants vs. Commissioner Appeals, CGST Panchkula
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151 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-22314-2026 (O&M) Date of Decision: 22nd July, 2026. AG LUBRICANTS
.…...Petitioner(s) V/s
COMMISSIONER (APPEALS), CENTRAL GOODS AND SERVICE TAX COMMISSIONERATE, PANCHKULA
......Respondent(s)
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Mr. Alok Mittal, Advocate for the petitioner.
Ms. Ridhi Bansal, Junior Panel Counsel, CGST, for the respondent.
****
ASHWANI KUMAR MISHRA, A.C.J. (Oral)
In somewhat similar facts and circumstances as those arising in the present matter, this Court has already disposed of CWP‑19828‑2026, titled Shashank Garg v. Commissioner (Appeals), CGST, on 13.07.2026, issuing the following orders/directions:—
“2. Learned counsel for the revenue, on the basis of instructions received, states that the authorities shall make every possible endeavour to decide the Appeal dated 05.05.2015 (Annexure P/5) which has remained pending for more than a year, at the earliest.
In such view of the matter, we deem it appropriate to dispose of the writ petition with direction upon the respondent to conclude the proceedings and pass SURESH KUMAR 2026.07.27 17:27 I attest to the accuracy and integrity of this document
CWP-22314-2026 (O&M)
appropriate reasoned order on the petitioner’s pending appeal, within two months from today.”
In the present matter as well, the grievance is similar inasmuch as the petitioner’s appeal has also remained pending for approximately 8–9 months.
In that view of the matter, we dispose of this Writ Petition also with direction upon the respondent to conclude the proceedings and pass appropriate reasoned order on the petitioner’s pending appeal, within two months from today.
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 2026.07.27 17:27 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.