Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 8 July 2026

Case Overview

  • Parties: Petitioner – M/S. R.M. Trading Company (HUF); Respondents – State of Punjab and others.
  • Nature of Proceeding: Writ petition seeking relief against an order (presumably under the Punjab Goods and Services Tax Act).
  • Bench: Acting Chief Justice Ashwani Kumar Mishra (Oral) and Judge Rohit Kapoor.
  • Key Observations: The Court noted that the petitioner has a specific statutory remedy under Section 112 of the Punjab Goods and Services Tax Act, 2017, which must be pursued before the GST Appellate Tribunal. The Tribunal has already been constituted and the filing of appeals has commenced.

Final Outcome

  • The writ petition is dismissed as withdrawn.
  • The Court leaves it open for the petitioner to pursue the remedy before the GST Appellate Tribunal.
  • Any pending applications, if any, shall be disposed of accordingly.

Topics: GST, Court Order, Tax Litigation