A J POWER AND ALLOYS vs STATE OF HARYANA AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ( Sr. No.178 ) CWP No.15169 of 2026 Date of decision: 21.05.2026 A J Power and Alloys .....Petitioner Versus State of Haryana and others .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Ms. Urvashi Dhugga, Advocate for the petitioner. Mr. Sourabh Goel, Addl. A.G., Haryana. *** DEEPAK SIBAL, J. (Oral) (1) Learned counsel for the parties are ad idem that the issue raised in this petition stands conclusively decided in the petitioner’s favour through the judgment of a Division Bench of this Court dated 04.11.2025 rendered in CWP No.23675 of 2025- M/s Shyam Sunder Strips Vs. Union of India and others. (2) In the light of the above, this petition is allowed in terms of the law laid down in M/s Shyam Sunder Strips’s case (supra), resulting in issuance of directions to the revenue to unblock the negative input tax credit blocking in the petitioner’s case. ( DEEPAK SIBAL ) JUDGE 21.05.2026 ( LAPITA BANERJI ) sunil yadav JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SUNIL YADAV 2026.05.22 18:06 I attest to the accuracy and authenticity of this order. Chandigar