GRACE ENTERPRISES vs STATE OF PUNJAB AND ANOTHER

` 152 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-20776-2026 (O&M) Date of Decision: 13.07.2026 Grace Enterprises …Petitioner Vs. State of Punjab and another …Respondents CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Vishav Bharti Gupta, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. At the outset, learned counsel for the parties points out that the issue involved in this writ petition stands finally adjudicated by this Court in Kemexel Ecommerce Pvt. Ltd. vs. State of Punjab and others, CWP-33977-2025, decided on 24.03.2026, wherein, the Division Bench held as under:- “In the light of the above discussion, the present petition is accepted, resulting in the setting aside of the impugned adjudication/assessment order dated 23.08.2024 (Annexure P-1). However, liberty is granted to the respondent-revenue to proceed against the petitioner but only after following the provisions of law including Section 75(4) of the 2017 Act. 2. In that view of the matter, the present petition also stands disposed of in terms of Kemexel Ecommerce Pvt. Ltd. (supra). 3. All pending misc. ap