Ms Sheela Iron Store vs. Union Of INDIA And Another
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141 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-12421-2026 Date of decision: 29.04.2026 M/S SHEELA IRON STORE ...Petitioner Vs. UNION OF INDIA AND ANOTHER ...Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Tarang Goyal, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel with Ms. Himanshi Gautam, Advocate for the respondents-UOI.
*** DEEPAK SIBAL
, J.
(Oral)
Learned counsel for the parties are ad idem that the issue raised in this petition stands conclusively decided in the petitioner's favour through the judgment of a Division Bench of this Court dated 04.11.2025 in CWP-23675 of 2025- 'M/s Shyam Sunder Strips Vs. Union of India and others'.
In light of the above, this petition is allowed in terms of the law laid down by this Court in M/s Shyam Sunder Strips's case (supra) resulting in issuance of directions to the respondent-revenue to unblock the petitioner's negative Input Tax Credit.
(DEEPAK SIBAL)
JUDGE (ROHIT KAPOOR) JUDGE 29.04.2026 neeraj Whether speaking/reasoned : Yes No Whether Reportable : Yes No NEERAJ 2026.05.04 10:32 I attest to the accuracy and integrity of this document
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.