# BNW CABLE NETWORK vs UNION OF INDIA AND OTHERS

Court: Punjab and Haryana High Court
Date: 2026-07-14
Citation: CWP 14695/2026
Petitioner: BNW CABLE NETWORK
Respondent: UNION OF INDIA AND OTHERS

[Official PDF on Punjab and Haryana High Court website](https://livedb9010.phhc.gov.in/public/judgments/order-pdf?case_type=CWP&case_no=14695&case_year=2026&order_date=2026-07-14&order_type=FINAL)

## Judgment text (excerpt)

132 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-14695-2026 (O&M) Date of Decision:14.07.2026 BNW CABLE NETWORK ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Mukul Singla, Advocate for the petitioner. Ms. Ridhi Bansal, Junior Standing Counsel for the respondent(s). ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The issue raised in the present writ petition is challenge to Section 174(2) of the Central Goods and Service Tax Act, 2017. 2. Learned counsel for the parties are ad idem that the controversy raised in the present writ petition has been finally adjudicated by this Court in Tecnimont Spa India Project Office vs. State of Punjab and Others, CWP No.18967 of 2020 and other connected cases, decided on 10.12.2024. 3. The Division Bench of this Court in Tecnimont Spa India Project Office (supra) has held as under:- “4. In the present bunch of cases, we have also passed similar interim orders and had posted these cases for waiting for the decision of the Supreme Court. However, now since the Supreme Court has granted leave, final adjudication will have to be d

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