M/S Ab Alcobev Private Limited vs. Union Of INDIA And Another
Original PDF →No AI summary yet for this judgment.
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 219 CWP-8307-2025 Date of Decision:- 21.09.2026 M/S AB ALCOBEV PRIVATE LIMITED ....Petitioner(s) Versus UNION OF INDIA AND ANOTHER ...Respondent(s) CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SANJIV BERRY Present: Mr. Pawan Arora, Advocate, Ms. Muskaan Gupta, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing counsel, Ms. Himanshi Guatam, Advocate, Ms. Drishti Saraf, Advocate for respondents-UOI. * * * * ASHWANI KUMAR MISHRA
, CHIEF JUSTICE
(Oral)
Against the order impugned dated 03.02.2025, the petitioner has the remedy of filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, which has not been availed of.
The question as to whether the amendment retrospectively introduced in the statute vide Finance Bill, 2025 introduced on 01.02.2025, which came into effect from 01.10.2025, would be to the benefit of the petitioner or not, is an aspect open for examination in appeal.
In such view of the matter, we are not inclined to entertain the present writ petition, when the remedy of appeal is not exhausted.
The petition stands dismissed.
However, in the facts of the case, we provide that if such an SANDAL SHARMA 2026.09.24 10:33 I attest to the accuracy and integrity of this document
CWP-8307-2025
-2-
appeal is preferred by the petitioner within a period of four weeks from today, the same shall be entertained without raising any objection with regard to limitation. (ASHWANI KUMAR MISHRA) CHIEF JUSTICE (SANJIV BERRY) JUDGE 21.09.2026 S.Sharma i) Whether speaking/reasoned? Yes/No ii) Whether reportable? Yes/No SANDAL SHARMA 2026.09.24 10:33 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.