IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No.111 CWP-4265-2026 Date of decision : 08.05.2026 M/s S. K. Trading Co. .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. V. B. Gupta, Advocate, for the applicant/petitioner. Ms. Pridhi Sandhu, Sr. Standing Counsel-CBIC (through V.C.). Mr. Sourabh Goel, Sr. Standing Counsel, with Mr. Himanshu Gautam, Advocate, and Mr. Reviet Malhotra, Advocate, for respondent No. 2-CGST. Mr. Saurabh Kapoor, Addl. A. G., Punjab. * * * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the parties are ad idem that the issue raised in this petition stands conclusively decided in the petitioner’s favour through the judgment of a Division Bench of this Court dated 04.11.2025 rendered in CWP-23675-2025- M/s Shyam Sunder Strips vs. Union of India and others. 2. In the light of the above, this petition is allowed in terms of the law laid down in M/s Shyam Sunder Strips’s case (supra), resulting in issuance of directions to the revenue to unblock the negative input tax credit blocking in the petitioner’s case. [DEEPAK SIBAL] JUDGE 08.05.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.05.11 17:52 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh