219-2 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-17737-2023 (O&M) Date of decision: 13.08.2026 M/S NEW AGGARSEN TRADERS ....Petitioner Versus DEPUTY DIRECTOR (INVESTIGATION) CUM ASSISTANT COMMISSIONER STATE TAX, JALANDHAR ...Respondent CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Sholab Arora, Advocate for the petitioner. Mr. Saurabh Kapoor, Sr. Panel Counsel, Ms. Muskaan Gupta, Advocate for the respondents/Revenue. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Matter has been heard at substantial length. 2. Since we find that various factual issues also fall for consideration in the present matter, we deem it appropriate to permit the petitioner to pursue the remedy of appeal. 3. Learned counsel for the petitioner submits that since the petition has been entertained, the limitation for filing of appeal has already expired. 4. In such circumstances, we provide that if the petitioner files an appeal within a period of three weeks from today, the same shall be entertained without raising any objection with regard to the limitation. 5. With the liberty as above, petition stands dismissed as withdrawn. 6. Pending applications, if any, shall stand disposed of accordingly. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) 13.08.2026 JUDGE mohit goyal Whether speaking/reasoned : Yes / No Whether reportable : Yes / No MOHIT GOYAL 2026.08.14 17:52 I attest to the accuracy and integrity of this document