IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 110 CWP-2685-2026 Date of decision : 18.04.2026 M/s Sunny Steels .…. Petitioner Versus State of Punjab and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Aman Bansal, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A. G., Punjab. Mr. Sourabh Goel, Senior Standing Counsel-UOI. * * * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the petitioner submits that at this stage he would be satisfied if this petition is disposed of with a direction to respondent No. 3- Superintendent CGST, Range II, Mandi Gobindgarh, Fatehgarh Sahib to take a final decision on the show cause notice dated 30.12.2025 (Annexure P-2) served upon the petitioner to which the petitioner has also filed a reply dated 02.01.2026 (Annexure P-3). 2. Learned counsel for the respondents, who appear on advance notice, have no objection to the acceptance of the afore alternate prayer made on behalf of the petitioner. 3. After hearing the learned counsel for the parties, we dispose of this petition with a direction to respondent No. 3 to take a final decision on the aforesaid show cause notice dated 30.12.2025 (Annexure P-2) served upon the petitioner by passing a reasoned order and affording opportunity of personal hearing to the petitioner/its authorized representative, in accordance with law. [DEEPAK SIBAL] JUDGE 18.04.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.04.23 09:51 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh