IN THE HIGH COURT OF PUNJAB AND HARYANA AT M/s Nokia India Ltd. Assistant Excise and Taxation Commissioner CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Nikhil Gupta, Advocate and Mr. Rishab Singla, Advocate, for the Mr. Saurabh Kapoor, Additional A.G., Punjab and Ms. Samdisha Kaur, AAG, Punjab. DEEPAK SIBAL Learned counsel for the parties are appeal is covered by the directions issued by the Supreme Court in judgment dated May 1, 2025 passed in Civil Appeal No.4033 “Naresh Kumar Gupta Vs. In light of the above, the present appeal is disposed of in terms of the afore referred directions given by the Supreme Court Kumar Gupta’s case July 31, 2025 vandana Whether speaking/reasoned : Whether reportable Sr. No.107 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH VATAP-16 of 2022 Date of Decision : M/s Nokia India Ltd. Versus Assistant Excise and Taxation Commissioner, SAS Nagar HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Nikhil Gupta, Advocate and Mr. Rishab Singla, Advocate, for the appellant. Mr. Saurabh Kapoor, Additional A.G., Punjab and Ms. Samdisha Kaur, AAG, Punjab. *** DEEPAK SIBAL, J. (Oral) Learned counsel for the parties are appeal is covered by the directions issued by the Supreme Court in judgment dated May 1, 2025 passed in Civil Appeal No.4033 Naresh Kumar Gupta Vs. State of Punjab and In light of the above, the present appeal is disposed of in terms of the afore referred directions given by the Supreme Court Kumar Gupta’s case (supra). (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE 5 ther speaking/reasoned : Yes/No Whether reportable : Yes/No IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 16 of 2022 (O&M) Date of Decision : 31.07.2025 …Appellant , SAS Nagar …Respondent DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Saurabh Kapoor, Additional A.G., Punjab and Ms. Samdisha Kaur, AAG, Punjab. Learned counsel for the parties are ad idem that the present appeal is covered by the directions issued by the Supreme Court in a recent judgment dated May 1, 2025 passed in Civil Appeal No.4033 of 2025 State of Punjab and another”. In light of the above, the present appeal is disposed of in terms of the afore referred directions given by the Supreme Court in Naresh DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2025.08.02 11:54 I attest to the accuracy and integrity of this document