TALWAR JEWELLERY HOUSE vs UNION OF INDIA AND ORS

108 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.6123 of 2026 (O&M) Date of Decision: 25.05.2026 TALWAR JEWELLERY HOUSE .....Petitioner Versus UNION OF INDIA AND ORS ........Respondents CORAM : HON'BLE MR. JUSTICE HARSIMRAN SINGH SETHI HON'BLE MR. JUSTICE DEEPAK MANCHANDA Present: Ms. Priyanka Singla, Advocate, for the petitioner. None for respondent No.1. Mr. Saurabh Goel, Advocate, Addl. Standing Counsel and Ms. Geetika Sharma, Advocate, for respondents No.2 to 4. **** HARSIMRAN SINGH SETHI, J. (Oral) 1. In the present petition, the challenge is to the impugned order dated 02.01.2026 (Annexure P-1) issued in Form GST SPL-07 by respondent No.4. 2. After arguing for some time, learned counsel for the petitioner submits that liberty be given to the petitioner to file an appeal but, the said appeal be decided by the respondents on merits in accordance with law. 3. Learned counsel for respondents No.2 to 4 submits that in case any appeal is preferred by the petitioner within a period of four weeks from today, appropriate order on the same will be passed on merits in accordance with law. SANDEEP KUMAR 2026.05.25 20:31 I attest to the accuracy and integrity of this order