M/S Sharma Logistics vs. Union Of INDIA And Others
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IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH CWP No.26021 of 2025 (O&M) (O&M) (O&M) (O&M) DATE OF DECISION : DATE OF DECISION : DATE OF DECISION : DATE OF DECISION : 22 22 22 22nd nd nd nd SEPTEMBER SEPTEMBER SEPTEMBER SEPTEMBER, 2026 , 2026 , 2026 , 2026 M/s. Sharma Logistics M/s. Sharma Logistics M/s. Sharma Logistics M/s. Sharma Logistics …. . . . Petitioner Petitioner Petitioner Petitioner(s) (s) (s) (s) Versus Versus Versus Versus Union of India & ors. Union of India & ors. Union of India & ors. Union of India & ors. …. Respondent . Respondent . Respondent . Respondent(s) CORAM CORAM CORAM CORAM : HON’BLE HON’BLE HON’BLE HON’BLE THE CHIEF JUST THE CHIEF JUST THE CHIEF JUST THE CHIEF JUSTICE ICE ICE ICE
HON’BLE M HON’BLE M HON’BLE M HON’BLE MR. JUSTICE . JUSTICE . JUSTICE . JUSTICE ROHIT KAPOOR ROHIT KAPOOR ROHIT KAPOOR ROHIT KAPOOR
* * * * Present : None for the petitioner.
Mr. Ajay Kalra, Advocate for respondent No.1-UOI.
Ms. Samdisha Kaur, AAG, Punjab with Mr. Sameer Kumar, State Tax Officer, SIPU, Patiala. * * * * ASHWANI KUMAR MISHR ASHWANI KUMAR MISHR ASHWANI KUMAR MISHR ASHWANI KUMAR MISHRA, , , , CJ. J. J. J. (Oral) (Oral) (Oral) (Oral)
None appears for the petitioner despite the matter being called out repeatedly. On instructions received from Mr. Sameer Kumar, State Tax Officer, SIPU, Patiala, learned State counsel submits that the petitioner has availed the alternate remedy under Section 112 of the Central Goods and Services Tax (CGST) Act, 2017. It appears that for such reason alone none has appeared to press the present petition.
Accordingly the present petition is dismissed for non- prosecution.
( ASHWANI ASHWANI ASHWANI ASHWANI KUMAR KUMAR KUMAR KUMAR MISHRA ) MISHRA ) MISHRA ) MISHRA ) CHIEF JUSTICE CHIEF JUSTICE CHIEF JUSTICE CHIEF JUSTICE
22 22 22 22nd nd nd nd September September September September, 2026 , 2026 , 2026 , 2026 ‘raj’ ( ( ( ( ROHIT KAPOOR ROHIT KAPOOR ROHIT KAPOOR ROHIT KAPOOR ) JUDGE JUDGE JUDGE JUDGE
Whether speaking/reasoned:
Yes No Whether Reportable:
Yes No RAJ KUMAR 2026.09.24 09:48 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.