IN THE HIGH COURT OF PUNJAB AND HARYANA AT M/s Lajja Steel and Wire Union of India and CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Mukul Singla, Advocate, for Mr. Sourabh Goel, Sr. Standing Counsel UOI and Ms. Himanshi for the respondent. DEEPAK SIBAL Learn this petition stands conclusively decided in the petitioner’s favour through judgment of a Division Bench of this Court dated 04.11.2025 in CWP 2025- ‘M/s Shyam Sunder Strips Vs. Union of India and others In light of the above, this petition is allowed in terms of the law laid down by this Court issuance of directions to the respondent Tax Credit blocking to the April 10, 2026 vandana Whether speaking/reasoned : Whether reportable : Sr. No.108 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-38233 Date of Decision : M/s Lajja Steel and Wire Versus Union of India and others HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Mukul Singla, Advocate, for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel UOI and Ms. Himanshi Gautam, Advocate, for the respondent. *** DEEPAK SIBAL, J. (Oral) Learned counsel for the parties are ad idem this petition stands conclusively decided in the petitioner’s favour through Division Bench of this Court dated 04.11.2025 in CWP M/s Shyam Sunder Strips Vs. Union of India and others In light of the above, this petition is allowed in terms of the law laid by this Court in M/s Shyam Sunder Strips’s case issuance of directions to the respondent-revenue to unblock the negative I blocking to the petitioner to the tune of Rs. (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE , 2026 Whether speaking/reasoned : Yes/No Whether reportable : Yes/No IN THE HIGH COURT OF PUNJAB AND HARYANA AT 8233-2025 (O&M) Date of Decision : 10.04.2026 …Petitioner …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Sourabh Goel, Sr. Standing Counsel UOI and Gautam, Advocate, ed counsel for the parties are ad idem that the issue raised in this petition stands conclusively decided in the petitioner’s favour through the Division Bench of this Court dated 04.11.2025 in CWP-23675 of M/s Shyam Sunder Strips Vs. Union of India and others’. In light of the above, this petition is allowed in terms of the law laid M/s Shyam Sunder Strips’s case (supra) resulting in revenue to unblock the negative Input petitioner to the tune of Rs.1,11,09272/-. DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.04.16 18:35 I attest to the accuracy and integrity of this document