IN THE HIGH COURT OF PUNJAB AND HARYANA AT Gravita India Limited Additional Commissioner, Common Adjudicating Authority, CGST CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Mr. Preet Agroa, Advocate Mr. Sachit Katoch, Advocate, for the petitioner. DEEPAK SIBAL Lea petition with liberty under Section 107 (1) Rule 108 of the 2. Dismissed as withdrawn with liberty as prayed for. 3. To allay petitioner with regard to delay may be availed by the petitioner liberty has been sought and got through this order, is preferred by the petitioner, the same shall be decided by the Commissioner (Appeals), Central Goods and Services Tax Commissionerate, Sector 17 opportunity of hearing to all concerned, preferably within a period of two months from the date of its filing, July 01, 2025 vandana Whether speaking/reasoned : Whether reportable : Sr. No.158 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-17630 Date of Decision : India Limited Versus Additional Commissioner, Common Adjudicating Authority, CGST HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Vinay Saraf, Advocate, Mr. Preet Agroa, Advocate and Mr. Sachit Katoch, Advocate, for the petitioner. *** DEEPAK SIBAL, J. (Oral) Learned counsel for the petitioner with liberty to the petitioner to avail the remedy under Section 107 (1) of the Central Goods and Services Tax of the Central Goods and Services Tax Rules Dismissed as withdrawn with liberty as prayed for. To allay the apprehension expressed by learned counsel f petitioner with regard to delay in the final decision of the may be availed by the petitioner, we direct that in case the appeal, for which liberty has been sought and got through this order, is preferred by the petitioner, the same shall be decided by the Commissioner (Appeals), Central Goods and Services Tax Commissionerate, Sector 17-C, Chandigarh, after affording opportunity of hearing to all concerned, preferably within a period of two months from the date of its filing, in accordance with law. (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No IN THE HIGH COURT OF PUNJAB AND HARYANA AT of 2025 (O&M) Date of Decision : 01.07.2025 …Petitioner Additional Commissioner, Common Adjudicating Authority, CGST and others …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI seeks to withdraw the present remedy of appeal available to it of the Central Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Rules, 2017. Dismissed as withdrawn with liberty as prayed for. the apprehension expressed by learned counsel for the decision of the aforesaid appeal which e direct that in case the appeal, for which liberty has been sought and got through this order, is preferred by the petitioner, the same shall be decided by the Commissioner (Appeals), Central Goods and , Chandigarh, after affording opportunity of hearing to all concerned, preferably within a period of two months in accordance with law. DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2025.07.04 16:50 I attest to the accuracy and integrity of this document