COCP-1401 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 222 M/s Muneer Enterprises Sh. Naval Kishore Ram CORAM: HON'BLE MS. JUSTICE NIDHI GUPTA Present: - NIDHI GUPTA, J. (ORAL) 1. 03.11.2021 CWP-21029 2021 filed by the petitioner) Union of India and others ‘until further orders, payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed’ dated 08.11.2021 whereafter directing the petitioner to make payment of penalty of CGST and 2. affidavit dated 03.09.2025 of Sh. Vikrant Yadav, Excise & Taxation Officer-cum 1401-2025 (O&M) -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH COCP Date of Decision: 04.09.2025 M/s Muneer Enterprises Versus Sh. Naval Kishore Ram and others CORAM: HON'BLE MS. JUSTICE NIDHI GUPTA Mr. Tejeshwar Singh, Advocate for Mr. Rana Gurtej Singh, Advocate for the petitioner. Mr. Priyavrat Parashar, AAG, Haryana. NIDHI GUPTA, J. (ORAL) Learned counsel for the petitioner submits 03.11.2021 (Annexure P-1) passed by a Division 21029-2020 and other connected petitions (including CWP 2021 filed by the petitioner) titled as ‘Mahadev Enclave Union of India and others’, it has been directed by the Division Bench that ‘until further orders, payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed’; but despite that 08.11.2021 (Annexure P-2) was issued b an order dated 30.01.2025 (Annexure P directing the petitioner to make payment of penalty of CGST and ₹72,47,420/- as HGST. Learned counsel for the respondents affidavit dated 03.09.2025 of Sh. Vikrant Yadav, Excise & Taxation cum-Proper Officer (State Tax), War IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH COCP-1401-2025 (O&M) Date of Decision: 04.09.2025 .… Petitioner .... Respondents CORAM: HON'BLE MS. JUSTICE NIDHI GUPTA Mr. Tejeshwar Singh, Advocate for Mr. Rana Gurtej Singh, Advocate for the petitioner. rashar, AAG, Haryana. Learned counsel for the petitioner submits vide order dated passed by a Division Bench of this Court in 2020 and other connected petitions (including CWP-13512- Mahadev Enclave Pvt. Ltd. vs. it has been directed by the Division Bench that ‘until further orders, payment of GST for grant of mining lease/royalty by despite that a show-cause notice was issued by to the petitioner; 30.01.2025 (Annexure P-5) has been issued directing the petitioner to make payment of penalty of ₹72,47,420/- as Learned counsel for the respondents has filed in Court short affidavit dated 03.09.2025 of Sh. Vikrant Yadav, Excise & Taxation Proper Officer (State Tax), Ward-II Respondent No. 8, O/o vide order dated Bench of this Court in vs. it has been directed by the Division Bench that ‘until further orders, payment of GST for grant of mining lease/royalty by cause notice y to the petitioner; 5) has been issued as short affidavit dated 03.09.2025 of Sh. Vikrant Yadav, Excise & Taxation II Respondent No. 8, O/o RISHU KATARIA 2025.09.08 10:17 I attest to the accuracy and authenticity of this order/judgment. COCP-1401 Deputy Excise and Taxation Commissioner of Sta at Narnaul, whereby it is informed t Reference No. ZD0166210013548 dated 09.11.2021 and the order dated 31.01.2025 for the assessment year 2017 the final decision of this Court in letter dated 3. on record. A copy thereof, has been supplied to learned counsel for the petitioner. 4. the respondents and letter dated 25.08.2025 (Annexure R counsel for disposed of in case any further action is taken by the respondents. 5. aforesaid. 6. 7. 04.09.2025 rishu 1401-2025 (O&M) -2- Deputy Excise and Taxation Commissioner of Sta at Narnaul, whereby it is informed that the show Reference No. ZD0166210013548 dated 09.11.2021 and the order dated 31.01.2025 for the assessment year 2017-18 the final decision of this Court in CWP-21029 letter dated 25.08.2025 (Annexure R-1). The short affidavit along with letter (Annexure R on record. A copy thereof, has been supplied to learned counsel for the In view of the aforesaid submissions of learned counsel for the respondents and letter dated 25.08.2025 (Annexure R counsel for the petitioner submits that disposed of at this stage, with liberty to the petitioner to revive the same any further action is taken by the respondents. The present petition stands Rule stands discharged. Pending application(s), if any, shall also stand disposed of. 04.09.2025 Whether speaking/reasoned Whether Reportable Deputy Excise and Taxation Commissioner of State Tax, Mahendergarh hat the show-cause notice bearing Reference No. ZD0166210013548 dated 09.11.2021 and the order dated 18 has been kept in abeyance till 21029-2020 as is evident from along with letter (Annexure R-1) is taken on record. A copy thereof, has been supplied to learned counsel for the submissions of learned counsel for the respondents and letter dated 25.08.2025 (Annexure R-1), learned the present petition may be , with liberty to the petitioner to revive the same any further action is taken by the respondents. stands disposed of, with the liberty Pending application(s), if any, shall also stand disposed of. ( NIDHI GUPTA ) JUDGE Whether speaking/reasoned Yes/No Yes/No ndergarh cause notice bearing Reference No. ZD0166210013548 dated 09.11.2021 and the order dated has been kept in abeyance till as is evident from taken on record. A copy thereof, has been supplied to learned counsel for the submissions of learned counsel for earned the present petition may be , with liberty to the petitioner to revive the same with the liberty RISHU KATARIA 2025.09.08 10:17 I attest to the accuracy and authenticity of this order/judgment.