Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 16 July 2026

Case Overview

  • Petitioners: M/s. Komal Steels; Respondents: State of Punjab and others.
  • Heard before a 1‑Coram bench comprising Acting Chief Justice Ashwani Kumar Mishra and Judge Rohit Kapoor, via video conference/hybrid mode.
  • Advocate Mr. Jaswinder Singh Bedi appeared for the petitioners; Additional Advocate General Saurabh Kapoor represented the respondents.
  • The petition challenged an order of an appellate authority, alleging grounds not considered earlier.
  • The bench observed that the grounds raised were not urged before the appellate authority and therefore could not be entertained.
  • Document attested by Suresh Kumar on 17 July 2026 at 16:08.

Final Outcome

  • The writ petition is dismissed.
  • The petitioner is directed to pursue a second appeal under Section 112 of the Punjab GST Act, 2017.
  • Any pending applications related to the petition shall be disposed of accordingly.

Topics: GST, Judicial Review