133 IN THE HIGH COURT OF PUNJAB AND HARYANA Saroj Bala Deputy Commissioner of State Tax and others CORAM: HON’BLE HON’BLE MR. JUSTICE Present: Mr. Gaurav Tyagi, Advocate for the petitioner. Mr. Sourabh Goel, Addl. AG, Haryana. ASHWANI KUMAR MISHRA, A.C.J. 1. Through this petition, the petitioner has assailed the show cause notice issued to 2. At the time of hearing, learned counsel for the revenue has produced copy of final order passed under Section 74 of the 2017, which has not been challenged in the present writ petition. 3. Learned counsel for the petitioner states that the pet aware of any such order. 4. Be that as it may, it would be open for the petitioner to take appropriate recourse in law in respect of such manner cannot be entertained and the same is accordingly perm be withdrawn. 5. Since the petition was apparently filed within the period of IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-14207 Date of Decision: 15.07.2026 Vs. Deputy Commissioner of State Tax and others HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Mr. Gaurav Tyagi, Advocate for the petitioner. Mr. Sourabh Goel, Addl. AG, Haryana. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) Through this petition, the petitioner has assailed the show cause notice issued to him. At the time of hearing, learned counsel for the revenue has produced copy of final order passed under Section 74 of the 2017, which has not been challenged in the present writ petition. Learned counsel for the petitioner states that the pet aware of any such order. Be that as it may, it would be open for the petitioner to take appropriate recourse in law in respect of the such manner cannot be entertained and the same is accordingly perm be withdrawn. Since the petition was apparently filed within the period of IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 14207-2026 (O&M) Date of Decision: 15.07.2026 …Petitioner Deputy Commissioner of State Tax and others …Respondents THE ACTING CHIEF JUSTICE ROHIT KAPOOR Mr. Gaurav Tyagi, Advocate for the petitioner. Mr. Sourabh Goel, Addl. AG, Haryana. (Oral) Through this petition, the petitioner has assailed the show cause At the time of hearing, learned counsel for the revenue has produced copy of final order passed under Section 74 of the HGST Act, 2017, which has not been challenged in the present writ petition. Learned counsel for the petitioner states that the petitioner is not Be that as it may, it would be open for the petitioner to take final order. The writ petition in such manner cannot be entertained and the same is accordingly permitted to Since the petition was apparently filed within the period of Through this petition, the petitioner has assailed the show cause At the time of hearing, learned counsel for the revenue has GST Act, itioner is not Be that as it may, it would be open for the petitioner to take . The writ petition in itted to RAJESH KUMAR 2026.07.20 12:47 I attest the accuracy and authenticity of this order/judgment. CWP-14207-2026 (O&M) [2] limitation of filing statutory appeal and has remained pending, we provide that if any appeal is filed by the petitioner within three weeks from today, the same would be entertained on merits without raising any objection with regard to limitation. 5. All pending misc. application(s), if any, also stands disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) JUDGE 15.07.2026 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No RAJESH KUMAR 2026.07.20 12:47 I attest the accuracy and authenticity of this order/judgment.