Kcb Infra vs. State Of Punjab And Another
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135 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-20675-2026 (O&M)
Date of Decision:10.07.2026 KCB INFRA ....PETITIONER(S) VERSUS STATE OF PUNJAB AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Sandeep Goyal, Senior Advocate assisted by Ms. Aakriti, Advocate and Mr. Aditya Gupta, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl., AG, Punjab. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
The petitioner is aggrieved by the issuance of notice dated 07.05.2026, primarily on the ground that the period during which the Input Tax Credit (ITC) could be reversed had yet to expire and, therefore, the initiation of proceedings is wholly without juri iction.
It is submitted that this aspect, though was raised while responding to the notice issued under Rule 142(1A) and has been noticed while issuing the subsequent notice, but has not been dealt with. It is, therefore, contended that the proceedings themselves are wholly without juri iction.
Served with an advance copy of the petition, learned counsel for the revenue states that this aspect of the matter shall be specifically gone into while passing appropriate orders.
In the facts of the case, since the petitioner has already RAHUL JOSHI 2026.07.14 14:56 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-20675-2026 (O&M)
2 responded to the notice by raising the issue of juri iction, it would be appropriate to direct that the authority concerned shall deal with such objection in the first instance, before proceeding further in the matter. An opportunity of personal hearing shall also be afforded to the petitioner.
With these observations, the instant writ petition is disposed of.
All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]
JUDGE JULY 10, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.07.14 14:56 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.