Radha Krishna Processors vs. Union Of INDIA And Ors.
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201 IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH.
CWP-8379-2023 (O&M)
Date of Decision: 18.09.2026
M/S RADHA KRISHNA PROCESSORS
....PETITIONER(S)
VERSUS
UNION OF INDIA AND OTHERS ….RESPONDENT(S)
CORAM:- HON'BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE ROHIT KAPOOR
Present: Mr. Sandeep Goyal, Senior Advocate with
Ms. Aakriti, Advocate for the petitioner(s).
Mr. Gurinderjit Singh, Senior Panel Counsel
for respondent No. 1– UOI.
Mr. Saurabh Kapoor, Addl.A.G. Punjab.
***** ASHWANI KUMAR MISHRA, C.J. (Oral)
The writ petition was filed challenging the order dated 23.04.2021 (Annexure P-14) against which an appeal was maintainable before the Tribunal in terms of Section 112 of CGST Act. Such appeal however was not filed, as the Tribunal itself was not formed. During pendency of the present writ petition, the Tribunal is made functional and therefore, the petitioner intends to avail the opportunity of filing appeal before the Tribunal concerned.
In view of the facts and circumstances, we permit the petitioner to withdraw the present writ petition with liberty to avail the remedy of appeal in accordance with law.
Also provided that if such an appeal is filed within four weeks’ from the date of this order, the period spent in pursuing the present writ petition shall be excluded by the concerned Tribunal while KAVNEET SINGH 2026.09.22 18:43 I attest to the accuracy and authenticity of this document High Court, Chandigarh
CWP-8379-2023 (O&M)
2
computing the period of limitation for filing the appeal.
All pending miscellaneous application(s), if any, shall also stand disposed of.
[ASHWANI KUMAR MISHRA]
CHIEF JUSTICE
[ROHIT KAPOOR]
JUDGE
SEPTEMBER 18, 2026
kavneet singh
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No KAVNEET SINGH 2026.09.22 18:43 I attest to the accuracy and authenticity of this document High Court, Chandigarh
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