IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ( Sr. No. 131 ) CWP No. 20576 of 2025 Date of decision: 31.07.2025 Shagun Enterprises .....Petitioner Versus Union Territory of Chandigarh and others .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Ms. Priyanka Singla, Advocate for the petitioner. Mr. Ajay Jagga, Senior Panel Counsel, U.T., Chandigarh with Mr. Sachit Singla, Junior Panel Counsel, U.T., Chandigarh for respondents No.1 to 3. Mr. Rishabh Kapoor, Senior Standing Counsel for respondent No.4. * * * DEEPAK SIBAL, J. (Oral) (1) Through the instant petition, in terms of the order dated 21.02.2025 passed by the Commissioner (Appeals), Central Goods & Services Tax Appeals Commissionerate, Chandigarh, the petitioner seeks refund of GST amounting to Rs.44,52,027 (along with interest) pertaining to the financial years 2017-18 and 2018-19. (2) At the outset, learned counsel for respondents No.1 to 3 submits that the afore refund sought by the petitioner shall be disbursed to the petitioner within two weeks from today. (3) The afore statement made by learned counsel for respondents No.1 to 3 satisfies learned counsel for the petitioner. SUNIL YADAV 2025.08.05 13:45 I attest to the accuracy and authenticity of this order. Chandigarh CWP No. 20576 of 2025 -2- (4) In the light of the above, after directing respondents No.1 to 3 to remain bound by the afore statement made before this Court, this petition is disposed of. ( DEEPAK SIBAL ) JUDGE 31.07.2025 ( LAPITA BANERJI ) sunil yadav JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SUNIL YADAV 2025.08.05 13:45 I attest to the accuracy and authenticity of this order. Chandigarh