M/S BMW INDIA PVT. LTD. vs UNION OF INDIA AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 117(1) CWP-27034-2023 Date of decision : 14.05.2026 M/s BMW India Pvt. Ltd. .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Rajat Bose, Advocate, for the petitioner. Mr. Sourabh Goel, Senior Standing Counsel, with Ms. Geetika Sharma, Advocate, Mr. Himanshu Gautam Advocate and Ms. Drishti, Advocate, for Union of India. ***** DEEPAK SIBAL, J. (Oral) 1. The present petition had been filed to challenge therein show cause notice dated 27.09.2023, issued under Section 73(1) of the Central Goods and Services Tax Act, 2017 but during the pendency of this petition since there was no interim stay granted by this Court restraining the respondents to pass any final order, on 14.02.2024, the final adjudication order, in pursuance to the aforesaid show cause notice, was passed. An application was then filed by the petitioner being CM-10277-CWP-2024 in CWP-27034-2023 seeking therein to amend the original petition to include therein the challenge to the adjudication order dated 14.02.2024. Such application came up for hearing before