CWP- 25351- IN THE HIGH COURT OF PUNJAB AND HARYANA AT M/s Mitsubishi Electric India Union of India and others CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Rajat Bose, Advocate Ms. Mr. Ankit for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel with Ms. Geetika Sharma, Advocate, for the respondents. Mr. Rajesh Sethi, Senior Standing counsel for respondent No.4. DEEPAK SIBAL Learned counsel for the petitioner seeks to withdraw this petition with liberty to notice dated 29.09.2023 Dismissed as withdrawn with liberty as prayed for. It petitioner, as above, petitioner defences/ground including the fact that the show cause notice itself could issued in view of the order respondents under Section 73(6) of the Central Goods and Services Tax Act, 2017. -2023 (O&M) Sr. No.117 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP- 25351 Date of Decision : M/s Mitsubishi Electric India Private Ltd. Versus Union of India and others HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Rajat Bose, Advocate Ms. Suchini Bhattacharya, Advocate and Mr. Ankit Sachdeva, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel with Ms. Geetika Sharma, Advocate, for the respondents. Mr. Rajesh Sethi, Senior Standing counsel for respondent No.4. *** DEEPAK SIBAL, J. (Oral) Learned counsel for the petitioner seeks to withdraw this petition with liberty to the petitioner to respond to the impugned show cause notice dated 29.09.2023 issued by the respondent Dismissed as withdrawn with liberty as prayed for. It is clarified that in the response as above, petitioner would be at liberty to raise all /grounds that would be available to including the fact that the show cause notice itself could issued in view of the order dated 05.12.2022 (Annexure P under Section 73(6) of the Central Goods and Services Tax IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 25351-2023 (O&M) Date of Decision : 14.05.2026 …Petitioner …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Suchini Bhattacharya, Advocate and Mr. Sourabh Goel, Sr. Standing Counsel with Mr. Rajesh Sethi, Senior Standing counsel Learned counsel for the petitioner seeks to withdraw this respond to the impugned show cause issued by the respondent-authorities. Dismissed as withdrawn with liberty as prayed for. response, if any, to be filed by the would be at liberty to raise all s that would be available to it in accordance with law including the fact that the show cause notice itself could have not been dated 05.12.2022 (Annexure P-7) passed by the under Section 73(6) of the Central Goods and Services Tax VANDANA 2026.05.19 09:12 I attest to the accuracy and integrity of this document CWP- 25351- In case the notice within a period of shall take a final decision thereupon within two months thereafter, in accordance with law. May 14, 2026 vandana Whether speaking/reasoned : Whether reportable -2023 (O&M) n case the petitioner responds to the impugned show cause a period of two weeks from today, the adjudicating shall take a final decision thereupon within two months thereafter, in accordance with law. (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE , 2026 ther speaking/reasoned : Yes/No Whether reportable : Yes/No to the impugned show cause from today, the adjudicating authority shall take a final decision thereupon within two months thereafter, in DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.05.19 09:12 I attest to the accuracy and integrity of this document