SUNNY vs COMMISSIONER CGST COMMISSIONERATE LUDHIANA AND ANR

Sr. No.145+333 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-3202-CWP-2026 in/and CWP-4434-2026 Date of Decision : 18.05.2026 SUNNY …PETITIONER Versus COMMISSIONER, CGST COMMISSIONERATE, LUDHIANA AND ANR …RESPONDENTS CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Shivam Sharma, Advocate and Ms. Shruti Garg, Advocate for the petitioner. Mr. Sourabh Goel, Senior Standing Counsel with Ms. Himanshi Gautam, Advocate for the respondents. *** DEEPAK SIBAL, J. (Oral) Learned counsel for the petitioner submits that the present petition was filed to challenge therein show cause notice dated 09.12.2025 but since during the pendency of this petition final order has been passed, which final order has been challenged through a subsequently filed petition being CWP-12775-2026, he be permitted to withdraw the present petition with liberty to pursue CWP-12775-2026. Dismissed as withdrawn with liberty as prayed for. Pending application(s), if any, shall also stand disposed of. (DEEPAK SIBAL) JUDGE 18.05.2026 (LAPITA BANERJI) Prince JUDGE Whether reportable : Yes/No Whether Reasoned: Yes/No PRINCE SAINI 2026.05.19 16:12 I attest to the accuracy an