Ms Brother Pesticides vs. State Of Punjab And Ors
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127 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-22175-2026 (O&M) Date of Decision: 06.08.2026 M/S BROTHER PESTICIDES ....PETITIONER(S) VERSUS STATE OF PUNJAB AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Paras Kukkar, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
The following order was passed by this Court on 21.07.2026:- “Contention is that the interest of revenue was already protected as the demand of tax was liable to be adjusted against the available Input Tax Credit (ITC). Consequently, in such circumstances, the imposition of interest upon the petitioner is unsustainable. Learned State counsel prays for time to obtain instructions in the matter. On his request, adjourned to 06.08.2026. Till then, no coercive action shall be taken against the petitioner.”
Learned counsel representing the revenue has obtained instructions, according to which adequate adjustment has already been made, and the details of the amount due have been disclosed. A copy of the calculation chart has also been furnished to the learned counsel for the petitioner.
In the event the petitioner is still aggrieved by the calculation made by the Department, it shall be open to the petitioner to submit a RAHUL JOSHI 2026.08.07 17:18 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-22175-2026 (O&M)
2 representation, along with a copy of this order, which shall be examined, and an appropriate order shall be passed thereon within a period of four weeks.
Disposed of in the above terms.
All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]
JUDGE AUGUST 06, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.07 17:18 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.