# INDERPAL SINGH vs PRINCIPAL COMMISSIONER, CGST CHANDIGARH AND OTHERS

Court: Punjab and Haryana High Court
Date: 2026-07-14
Citation: CWP 12733/2026
Petitioner: INDERPAL SINGH
Respondent: PRINCIPAL COMMISSIONER, CGST CHANDIGARH 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=12733&case_year=2026&order_date=2026-07-14&order_type=FINAL)

## Judgment text (excerpt)

128 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-12733-2026 (O&M) Date of Decision: 14.07.2026 Inderpal Singh & Anr. …Petitioners Vs. Principal Commissioner, CGST, Chandigarh and others …Respondents CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: None for the petitioners. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. None appears on behalf of the petitioners despite the matter being called out repeatedly. Even otherwise, we find that the petitioners have a remedy for assailing the order impugned by preferring a statutory appeal under Section 107 of the CGST Act, 2017. 2. In that view of the matter, this petition is dismissed for want of prosecution. 3. All pending misc. application(s), if any, also stands disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) JUDGE 14.07.2026 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No RAJESH KUMAR 2026.07.15 16:30 I attest the accuracy and authenticity of this order/judgment.

https://niyam.ai/judgements/high-court/2026/july/inderpal-singh-vs-principal-commissioner-cgst-chandigarh-and-others