GAWAR CONSTRUCTION LIMITED vs EXCISE AND TAXATION COMMISSIONER AND ORS

pe eee es 2026:PHHC:075307-DB feat IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 186 CWP-17480-2022 Date of Decision: 13.05.2026 GAWAR CONSTRUCTION LIMITED ..... Petitioner Versus EXCISE AND TAXATION COMMISSIONER AND ORS ... Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Puneet Aggarwal, Advocate for the petitioner. Mr. Sourabh Goel, Addl. A. G. Haryana. 2k 2 2s DEEPAK SIBAL, J. (Oral) Learned counsel for the petitioner submits that since now the Haryana Tax Tribunal (for short — the Tribunal) is now functional, he may be permitted to withdraw this petition with permission to challenge the order dated 31.03.2022 (Annexure P-6) through filing of a statutory appeal before the Tribunal under Section 33 of the Haryana Value Added Tax (HVAT) Act, 2003 (for short, ‘2003 Act’) but because this petition has remained pending before this Court for the last about 04 years, during which period, the Haryana Tax Tribunal was not functional, if the afore appeal is filed by the petitioner within 04 weeks, the respondents may not object to the entertainability of the said appeal on the issue of limitation. 2. Mr. Sourabh Goel, Addl. A. G. H