M/S USHA INDUSTRIES INDIA vs UNION OF INDIA AND ORS

CWP-36104-2025 (O&M) Sr. No.127 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-36104-2025 (O&M) Date of Decision : 07.05.2026 M/s Usha Industries (India) …Petitioner Versus Union of India and others …Respondents CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Sholab Arora, Advocate, for the petitioner. Mr. Ajay Kalra, Senior Standing Counsel for the respondent-Union of India. Mr. Saurabh Kapoor, Additional Advocate General, Punjab. *** DEEPAK SIBAL, J. (Oral) This petition is directed against order dated 28.08.2025, passed under Section 74 read with Rule 142 (5) of Punjab GST Act, 2017/Central GST Act, 2017 and Section 20 of the Integrated GST Act, 2017, pertaining to the tax period April 2020- March 2021. 2. The petitioner is a partnership firm based in Ludhiana and is engaged in the business of manufacturing and export of readymade garments. 3. A notice dated 18.11.2024, under Rule 142(1A) of the Central Goods and Services Tax Rules, 2017 (for short, the 2017 Rules) in the form of DRC-01A was served upon the petitioner through which the petitioner was granted an opportunity to show cause as to why liability under Section 74(5)