M/S GODREJ AND BOYCE MANUFACTURING CO. LTD. vs UNION OF INDIA AND ANR

Sr. No.174 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-19871-2020 (O&M) Date of Decision : 21.05.2026 M/s Godrej and Boyce Manufacturing Co. Ltd. …Petitioner Versus Union of India and another …Respondents CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. S.S.Saron, Advocate, for the petitioner. Mr. Sagar Ratusaria, Advocate, Mr. Sourabh Goel, Advocate, for the respondents. *** DEEPAK SIBAL, J. (Oral) Learned counsel for the parties jointly submit that this petition be disposed of in terms of the judgment dated 09.01.2025 passed by a Division Bench of this Court in CWP-12766 of 2023 K.K.Enterprises Vs. Union of India and others. In light of the above, this petition is disposed of in terms of the judgment rendered in K.K.Entriprises’s case (supra) and accordingly, eight weeks are granted to the petitioner to prefer an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh. (DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE May 21, 2026 vandana Whether speaking/reasoned : Yes/No Whether reportable : Yes/No VANDANA 2026.05.25 11:04 I attest to the accuracy and integrity of this document