CWP-8693-2023 -1- 202 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-8693-2023 Date of decision: 02.07.2026 M/S RAYMOND LTD. ...Petitioner Vs. STATE OF HARYANA AND OTHERS ...Respondents CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Sandeep Goyal, Sr. Advocate with Ms. Urvi Khanna, Advocate Mr. Aditya Gupta, Advocate for the petitioner. Mr. Sourabh Goel, Addl. A.G. Haryana. *** ASHWANI KUMAR MISHRA , A.C.J. (Oral) 1. This petition was entertained in the peculiar facts of the case, inasmuch as the VAT Tribunal, before which an appeal lay against the order impugned, had not been constituted. During the pendency of the writ petition, such Tribunal has been constituted. Though, learned senior counsel for the petitioner submits that the petition be heard on merits but we are not inclined to accept such argument as the statutory remedy available to petitioner can always be pursued at the first instance. Disputed legal and factual issues can be examined by the Tribunal at the first instance. 2. In such view of the matter, we decline to proceed any further in the present petition. The petition is accordingly dismissed on the ground of alternative remedy. NEERAJ 2026.07.06 12:36 I attest to the accuracy and integrity of this document CWP-8693-2023 -2- 3. However, in the facts of the case, we provide that if such an appeal is filed within a period of three weeks from today, the same shall be entertained by the Tribunal without raising any objection with regard to the limitation. 4. Pending application(s), if any, stand(s) disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) 02.07.2026 JUDGE neeraj Whether speaking/reasoned : Yes No Whether Reportable : Yes No NEERAJ 2026.07.06 12:36 I attest to the accuracy and integrity of this document