M/S Haryana Iron Store vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, M/s Haryana Iron Store, filed a writ petition before the High Court of Punjab and Haryana. The respondents are the Union of India and others. The specific order or action under challenge, the tax period(s), the amount in dispute, and the authority that passed the order are not detailed in the provided judgment excerpt. The procedural history is limited to the filing of the writ petition.
Held
The Court held that the writ petition was not the appropriate remedy. The Court found that the petitioner had an alternative statutory remedy available under Section 112 of the Goods and Services Tax Act, 2017. The reasoning was that statutory remedies, when available and effective, must be exhausted before approaching the High Court through a writ petition. Therefore, the writ petition was dismissed. However, to provide relief, the Court granted the petitioner liberty to file an appeal under Section 112 of the GST Act within four weeks from the date of the order. The Court further directed that if the appeal is filed within this period, it shall be considered without any objection regarding limitation. No other issues were decided.
Key Issues
1. Whether the writ petition is the appropriate remedy for the petitioner, considering the availability of an alternative statutory remedy under the Goods and Services Tax Act, 2017? (Question of law) Petitioner's argument: The petitioner approached the High Court via a writ petition, implying a belief that this was the correct procedural path. No specific arguments were recorded in the judgment excerpt regarding why a writ petition was chosen over other remedies. Respondent's argument: The respondents, through their counsel, contended that the appropriate remedy available to the petitioner is the appellate remedy under Section 112 of the Goods and Services Tax Act, 2017.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
127 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-25935-2026 (O&M) Date of Decision: 27.08.2026 M/S HARYANA IRON STORE ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Ms. Geetika Sharma, Advocate for the petitioner. Mr. Naman Jain, Senior Standing Counsel for the respondents. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
In the facts of the case, the appropriate remedy available to the petitioner is to avail of the appellate remedy under Section 112 of the Goods and Services Tax Act, 2017. 2. Accordingly, the instant writ petition is dismissed with liberty to the petitioner to avail of the aforesaid statutory remedy.
It is, however, provided that if the petitioner files the appeal within a period of four weeks from today, the same shall be considered without raising any objection with regard to limitation.
Pending application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]
JUDGE AUGUST 27, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.29 11:57 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.