MS CLASSIC PETRO AND ENERGY PRIVATE LIMITED vs STATE OF PUNJAB

CWP-16722-2026 (O&M) Sr. No.124 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-16722-2026 (O&M) Date of Decision : 26.05.2026 M/s Classic Petro & Energy Private Limited …Petitioner Versus State of Punjab and others …Respondents CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Vaibhav Gupta, Advocate, for the petitioner. Ms. Shruti, AAG, Punjab. *** DEEPAK SIBAL, J. (Oral) Learned counsel for the parties are ad idem that the issue of fact and law raised through this petition is covered in the petitioner’s favour by a recent judgment dated 21.04.2026 rendered by this Court in CWP-5704-2026 ‘M/s Kamal Foods Vs. State of Punjab and others’. In light of the above, this petition is allowed in terms of M/s Kamal Foods’s case (supra) resulting in the issuance of directions to declare the blocking of the petitioner’s ITC existing in its electronic credit ledger to be illegal and accordingly its forthwith release. However, the respondents would be at liberty to proceed afresh against the petitioner with regard to the blocking of the petitioner’s ITC existing in its electronic credit ledger in accordance with law. (DEEPAK SIBAL) JUDGE (LAPIT