` 130 IN THE HIGH COURT OF PUNJAB AND HARYANA M/s Jumpstart Autoelectric State of Haryana and others CORAM: HON’BLE HON’BLE MR. JUSTICE Present: Mr. (through video conferencing) Mr. Sourabh Goel, Addl. AG, Haryana. ASHWANI KUMAR MISHRA, A.C.J. 1. This petition 19.12.2025 (Annexure P/11), on the ground that earlier proceedings initiated vide notice dated 21.12.2023 order dated 14.03.2024 the explanation furnished by the petitioner. 2. It is submitted that for the same cause, a subsequent notice could not have been issued nor the Order out that though an appeal has been preferred under legal advice facts are undisputed and the impugned notice and Order jurisdiction, as such, the petition may be entertained a aside. 3. Learned counsel for the revenue has appeared on advance notice and IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-14519 Date of Decision: M/s Jumpstart Autoelectric Vs. State of Haryana and others HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Mr. Pranav Jain, Advocate for the petitioner. (through video conferencing) Mr. Sourabh Goel, Addl. AG, Haryana. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) This petition has been filed challenging the impugned order dated 19.12.2025 (Annexure P/11), on the ground that earlier proceedings initiated vide notice dated 21.12.2023 (Annexure P/5) on identical grounds order dated 14.03.2024 (Annexure P/8), upon the authorities the explanation furnished by the petitioner. It is submitted that for the same cause, a subsequent notice could not have been issued nor the Order-in-Original could have been passed. It is pointed out that though an appeal has been preferred under legal advice facts are undisputed and the impugned notice and Order jurisdiction, as such, the petition may be entertained a Learned counsel for the revenue has appeared on advance notice and IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 14519-2026 (O&M) Date of Decision: 22.07.2026 …Petitioner …Respondents THE ACTING CHIEF JUSTICE ROHIT KAPOOR , Advocate for the petitioner. Mr. Sourabh Goel, Addl. AG, Haryana. (Oral) has been filed challenging the impugned order dated 19.12.2025 (Annexure P/11), on the ground that earlier proceedings initiated vide on identical grounds, were dropped vide upon the authorities being satisfied with It is submitted that for the same cause, a subsequent notice could not nal could have been passed. It is pointed out that though an appeal has been preferred under legal advice, but since the facts are undisputed and the impugned notice and Order-in-Original are without jurisdiction, as such, the petition may be entertained and order impugned be set Learned counsel for the revenue has appeared on advance notice and has been filed challenging the impugned order dated 19.12.2025 (Annexure P/11), on the ground that earlier proceedings initiated vide dropped vide being satisfied with It is submitted that for the same cause, a subsequent notice could not nal could have been passed. It is pointed but since the Original are without nd order impugned be set Learned counsel for the revenue has appeared on advance notice and RAJESH KUMAR 2026.07.27 16:29 I attest the accuracy and authenticity of this order/judgment. CWP-14519-2026 (O&M) [2] as per instructions obtained, it remains undisputed that in respect of the same issue, proceedings earlier invoked against the petitioner were dropped. 4. The legal proposition is otherwise not disputed by the revenue that in such circumstances, issuance of a subsequent notice would be impermissible. 5. In that view of the matter, we are inclined to entertain the writ petition and consequently, the impugned order dated 19.12.2025 (Annexure P/11) is set aside, notwithstanding the pendency of the statutory appeal. 6. All pending misc. application(s), if any, also stand disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) JUDGE 22.07.2026 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No RAJESH KUMAR 2026.07.27 16:29 I attest the accuracy and authenticity of this order/judgment.