Ms Soni Coal Company vs. State Of Punjab And Another
Facts
The petitioner, M/s Soni Coa Company, filed a writ petition before the Punjab and Haryana High Court. The petition sought to enable the petitioner to avail the remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The challenge was directed against an order dated 27.08.2024, which was passed by an unspecified authority. The petitioner's counsel sought permission to withdraw the writ petition.
Held
The Court allowed the petitioner's request to withdraw the writ petition. The withdrawal was granted with the liberty to the petitioner to avail the remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017, to challenge the order dated 27.08.2024. The Court did not delve into the merits of the case or the validity of the order under challenge. The primary decision was to permit the withdrawal of the writ petition, thereby allowing the petitioner to pursue the alternative statutory remedy. No specific issues regarding the interpretation of GST provisions were decided, as the case was disposed of on the procedural aspect of withdrawal.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition to avail the remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017, against the order dated 27.08.2024. Petitioner's Contention: The petitioner argued that they should be allowed to withdraw the writ petition to pursue the statutory remedy of appeal available under Section 107 of the CGST Act, 2017, against the impugned order. Revenue/State's Contention: The judgment does not record any specific contention from the respondents (State of Punjab and Another).
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE M/S SONI COA STATE OF PUN CORAM : H
H Present : M
M
DEEPAK SIB
L petition to enab of the Central adjudication or
D
2026 Prince
Whether speaking/ Whether reportabl
Sr. No.116
E HIGH COURT OF PUNJAB CHANDIGARH
CWP-1 Date of AL COMPANY
Versus NJAB AND ANOTHER
HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Hitesh Verma, Advocate for t Ms. Shruti, AAG, Punjab.
*** BAL, J. (Oral)
earned counsel for the petitio able the petitioner to avail remedy Goods and Services Tax Act, 2 rder dated 27.08.2024. Dismissed as withdrawn with libe (DEEPA
J (LAPIT
J /reasoned : Yes/No e :
Yes/No B AND HARYANA AT H 7069-2026 f Decision : 27.05.2026 …PETITIONER …RESPONDENTS AK SIBAL A BANERJI the petitioner.
oner seeks to withdraw this y of appeal under Section 107 2017 to challenge therein the erty as prayed for. AK SIBAL) JUDGE
TA BANERJI) JUDGE PRINCE SAINI 2026.05.28 11:39 I attest to the accuracy and integrity of this document
The judgment continues below.
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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.