Gian Chand & Sons Petition Dismissed by HC

Authority: High Court of Punjab & Haryana at Chandigarh

Order Date: 16 July 2026

Case Overview

• Parties: Petitioner – M/S Gian Chand and Sons; Respondents – State of Punjab and others.
• Petition: Filed to set aside two GST demand orders – one dated 04.04.2024 (Annexure P‑1) issued by Respondent No.2 and another dated 24.12.2024 (Annexure P‑3) issued by Respondent No.3, where the petitioner’s appeal against the impugned demand orders had been dismissed.
• Legal Context: The demand orders are appealable before the GST Tribunal. The petitioner argued that the Tribunal was non‑functional at the time of filing.
• Court Observation: The Tribunal has now been constituted; therefore, the petition cannot be entertained solely on the ground of the Tribunal’s earlier non‑functionality.

Final Outcome

• The petition is disposed of.
• The petitioner is directed to pursue the remedy of appeal before the GST Tribunal.
• The demand orders dated 04.04.2024 and 24.12.2024 remain effective pending the outcome of the Tribunal appeal.

Topics: GST Litigation, Taxation