114 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-635-2025 (O&M) Date of Decision: 27.07.2026 M/S HDFC BANK LIMITED ....PETITIONER(S) VERSUS THE COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICES TAX APPEALS COMMISSIONERATE LUDHIANA AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Abhinav Sood, Advocate Mr. Kumar Visalaksh, Advocate Mr. Ajitesh Dayal, Advocate Ms. Achintaya Soni, Advocate for the petitioner. Mr. Sourabh Goel, Senior Standing Counsel with Ms. Himanshi Gautam, Advocate and Ms. Drishti Saraf, Advocate for the respondent-Union of India/CBIC. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Since the petitioner has an alternative remedy of filing an appeal under Section 112 of the Goods and Services Tax Act, 2017 (for short, the ‘Act of 2017’), which has admittedly not been availed, we are not inclined to entertain the present writ petition. 2. At this stage, learned counsel for the petitioner submits that the petitioner intends to avail the statutory remedy by filing an appeal under Section 112 of the Act of 2017. 3. In the facts of the case, we direct that in the event the petitioner files the appeal within a period of four weeks from today, the same shall be entertained without any objection being raised on the RAHUL JOSHI 2026.07.30 10:26 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-635-2025 (O&M) 2 ground of limitation. 4. Accordingly, the present writ petition stands disposed of in the above terms. 5. All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE JULY 27, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.07.30 10:26 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD