Ms Ambica Industries vs. State Of Punjab And Others

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CWP/30559/2026HC Punjab and HaryanaGSTCNR PHHC01158100202618 September 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR1 pages

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112 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP-30559-2026 (O&M) Date of Decision: 18th September, 2026. M/S. AMBICA INDUSTRIES

.…...Petitioner(s) V/s STATE OF PUNJAB AND ANOTHER

......Respondent(s)

CORAM: HON'BLE THE CHIEF JUSTICE

HON'BLE MR. JUSTICE ROHIT KAPOOR

(Through Video Conference/Hybrid Mode)

Present Mr. Chetan Jain, Advocate for the petitioner. (appeared through VC)

Mr. Saurabh Kapoor, Addl. A.G., Punjab.

**** ASHWANI KUMAR MISHRA, CHIEF JUSTICE. (Oral)

1.

Considering the fact that against the order impugned in the present Writ Petition dated 03.12.2025, passed by respondent No.4, the petitioner has the remedy to assail the same in Appeal or to file application for revocation under the Goods and Services Tax Act, 2017, we are not inclined to entertain the present Writ Petition.

2.

Leaving it open to the petitioner to pursue such remedy, the present Writ Petition stands dismissed.

3.

Pending application(s), if any, shall stand disposed of accordingly.

[ASHWANI KUMAR MISHRA] CHIEF JUSTICE

September 18, 2026 Ess Kay

[ROHIT KAPOOR] JUDGE

Whether speaking / reasoned :

Yes / No Whether Reportable

:

Yes / No SURESH KUMAR 2026.09.22 17:03 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.