168 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-18028-2026 Date of decision: 29.05.2026 MANJU BALA ...Petitioner Vs. UNION OF INDIA AND OTHERS ...Respondents CORAM: HON'BLE MR. JUSTICE ASHWANI KUMAR MISHRA HON'BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Lalit Kumar Yadav, Advocate for the petitioner. Mr. Ajay Kalra, Sr. Standing counsel for respondents No. 1 to 4. *** ASHWANI KUMAR MISHRA , J. (Oral) 1. Since the petitioner has a remedy of preferring appeal under Section 107 CGST Act, 2017 against the order impugned, we decline to entertain the present petition. 2. The writ petition is accordingly dismissed. 3, Pending application(s), if any, stand(s) disposed of. (ASHWANI KUMAR MISHRA) JUDGE (ROHIT KAPOOR) JUDGE 29.05.2026 neeraj Whether speaking/reasoned : Yes No Whether Reportable : Yes No NEERAJ 2026.05.30 13:14 I attest to the accuracy and integrity of this document