Shiv Kumar vs. Union Of INDIA And Another
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114 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-30676-2026 (O&M) Date of Decision: 22.09.2026 SHIV KUMAR
....PETITIONER(S) VERSUS UNION OF INDIA AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Paras Jain, Advocate for the petitioner. Ms. Sharmila Sharma, Senior Standing Counsel and Mr. Navnit Sharma, Advocate for respondent No.2-CGST. ***** ASHWANI KUMAR MISHRA, CJ (Oral)
In the facts of the case, since the petitioner has an effective and efficacious remedy of filing an appeal under Section 107 of the Goods and Services Tax Act, 2017, we are not inclined to exercise our extraordinary juri iction in the present case.
Leaving it open to the petitioner to avail the alternative remedy of filing an appeal, the instant writ petition is dismissed.
All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] CHIEF JUSTICE [ROHIT KAPOOR]
JUDGE SEPTEMBER 22, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.22 16:38 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.