Ms Gupta Trading Company vs. Deputy Commissioner Of Excise And Taxation Sonipat Haryana And Another
Facts
The petitioner, M/s Gupta Trading Company, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Deputy Commissioner of Excise and Taxation and another. The petitioner sought to withdraw the writ petition to pursue a remedy under Section 107 of the Haryana Goods and Services Tax Act, 2017. The Court granted liberty to the petitioner to withdraw the petition as prayed for.
Held
The Court allowed the petitioner to withdraw the writ petition with liberty to avail of their remedy under Section 107 of the Haryana Goods and Services Tax Act, 2017. The Court clarified that by granting this liberty, it had neither commented on the merits of the case nor on the maintainability or entertainability of the remedy that the petitioner may avail. The decision to dismiss the writ petition as withdrawn was made with liberty granted to the petitioner.
Key Issues
1. Whether the petitioner should be allowed to withdraw the writ petition to avail of a remedy under Section 107 of the Haryana Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner sought to withdraw the writ petition to pursue their remedy under Section 107 of the Haryana Goods and Services Tax Act, 2017. Revenue's Argument: The judgment does not record any specific argument from the revenue or state on this issue.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE
M/s Gupta Tra Deputy Comm CORAM : H
H Present : M M
fo
M
DEEPAK SIB
L petition with l Section 107 of
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It neither comm entertainability
March 19, 20 vandana
Whether speak Whether repor Sr. No.170
E HIGH COURT OF PUNJAB CHANDIGARH CWP-8319 Date of De
ading Company
Versus missioner of Excise and Taxation HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Rakesh Kumar, Advocate and Mr. Tarang Goyal, Advocate, or the petitioner. Ms. Mamta Singla Talwar, DAG, *** BAL, J. (Oral)
earned counsel for the petitio liberty to enable the petitioner f the Haryana Goods and Service Dismissed as withdrawn with libe t is clarified that while grantin mented on the merits on the c y of the remedy that the petitione
(DEEPA
J (LAPIT
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026
king/reasoned :
Yes/No rtable :
Yes/No B AND HARYANA AT H 9-2026 (O&M) ecision : 19.03.2026
…Petitioner and another …Respondents AK SIBAL A BANERJI d Haryana. oner seeks to withdraw this to avail of its remedy under es Tax Act, 2017. erty as pray
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.