Sanjay Mittal, Proprietor Steel Co. Enterprises vs. State Of Punjab And Others

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CWP/27026/2023HC Punjab and HaryanaGSTCNR PHHC01153027202322 September 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR1 pages

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211 IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH.

CWP-27026-2023 (O&M)

Date of Decision: 22.09.2026

SANJAY MITTAL, PROPRIETOR STEELCO. ENTERPRISES

....PETITIONER(S)

VERSUS

STATE OF PUNJAB AND ORS.

….RESPONDENT(S)

CORAM:- HON'BLE THE CHIEF JUSTICE

HON’BLE MR. JUSTICE ROHIT KAPOOR

Present: Mr. Karan Kumar Sachdeva, Advocate for

Mr. G.S. Dhillon, Advocate for the petitioner.

Ms. Samdisha Kaur, AAG, Punjab.

*****

ASHWANI KUMAR MISHRA, C.J. (Oral)

1.

In view of the fact that subsequent orders under Section 130 of the CGST Act has been passed against the petitioner on 22.09.2023, it would be open for the petitioner to challenge such order in appropriate proceedings.

2.

The writ petition instituted against the order in Form MOV-2 dated 18.09.2023 (Annexure P-6) apparently has outlived its life. Leaving it open for the petitioner to pursue appropriate remedies in respect of subsequent orders passed this petition is disposed of as such.

3.

All pending miscellaneous application(s), if any, shall also stand disposed of.

[ASHWANI KUMAR MISHRA]

CHIEF JUSTICE

22.09.

2026

[ROHIT KAPOOR] kavneet singh

JUDGE

1.

Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No KAVNEET SINGH 2026.09.23 12:35 I attest to the accuracy and authenticity of this document High Court, Chandigarh

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.