Satish Kumar Oberoi vs. Ut Of Chandigarh And Others
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126 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-11945-2026 (O&M)
Date of Decision:07.07.2026 SATISH KUMAR OBEROI ..PETITIONER(S) VERSUS UT OF CHANDIGARH AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Sandeep Goyal, Senior Advocate assisted by Ms. Aanchal Goyal, Advocate and Mr. Rishab Singla, Advocate for the petitioner. Mr. Ajay Jagga, Additional Standing Counsel for the respondent(s). ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
The order of assessment has been passed against the petitioner. Thereafter, an application for rectification was filed, which too has been rejected. The petitioner is conscious of the fact that he has the remedy of preferring an appeal, which remedy he intends to avail. The short ground on which the juri iction of this Court is invoked is that in the order passed under Section 73 of the CGST Act, 2017, the authorities have shown the place of supply as ‘Chandigarh’ in respect of the transaction for which tax has been assessed at Rs.2,87,61,928/-. It is submitted that the petitioner has moved an application stating that since the petitioner’s principal place of business is ‘Chandigarh’, IGST would not be leviable in respect of supplies made from Chandigarh to other places.
It is stated that IGST would be leviable only where supplies RAHUL JOSHI 2026.07.15 09:28 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-11945-2026 (O&M)
2 are made from places other than Chandigarh. It is submitted that if this correction is incorporated in the order itself, the petitioner would be entitled to the appropriate benefit at the time of making the pre-deposit required for filing the appeal. The place of supply is stated to be Haryana and Punjab.
Learned counsel for the revenue objects to the prayer made in the petition on the ground that such issues were not raised at the time of filing the first rectification application.
Be that as it may, the actual issue raised by the petitioner with regard to the place of supply can always be examined by the competent authority, particularly as the levy is of IGST.
In such circumstances, we dispose of this petition with a direction to respondent No.2-Excise and Taxation Department, Ward No.2, U.T., Chandigarh to consider the petitioner’s prayer for rectification with regard to the place of supply for the aforesaid transaction by passing an appropriate order within a period of four weeks.
All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]
JUDGE JULY 07, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.07.15 09:28 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
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.