217 CANAM CONSULTANTS LIMITED UNION OF INDIA AND OTHERS CANAM CONSULTANTS LIMITED UNION OF INDIA AND OTHERS CANAM CONSULTANTS LIMITED UNION OF INDIA AND OTHERS CANAM CONSULTANTS LIMITED UNION OF INDIA AND OTHERS CANAM UNION OF INDIA AND OTHERS IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision : 1. CWP- CANAM CONSULTANTS LIMITED VERSUS UNION OF INDIA AND OTHERS 2. CWP- CANAM CONSULTANTS LIMITED VERSUS UNION OF INDIA AND OTHERS 3. CWP- CANAM CONSULTANTS LIMITED VERSUS UNION OF INDIA AND OTHERS 4. CWP- CANAM CONSULTANTS LIMITED VERSUS UNION OF INDIA AND OTHERS 5. CWP- CANAM CONSULTANTS LIMITED VERSUS UNION OF INDIA AND OTHERS 6. CWP- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision : 22.05.2026 -10351-2026 (O&M) ........Petitioner VERSUS ........Respondents -10354-2026 (O&M) ........Petitioner VERSUS ........Respondents -10356-2026 (O&M) ........Petitioner VERSUS ........Respondents -10359-2026 (O&M) ........Petitioner VERSUS ........Respondents -10363-2026 (O&M) ........Petitioner VERSUS ........Respondents -10379-2026 (O&M) SAPNA GOYAL 2026.05.26 14:58 I attest to the accuracy and integrity of this document CWP-10351-2026 (O&M) and other connected cases -2- CANAM CONSULTANTS LIMITED ........Petitioner VERSUS UNION OF INDIA AND OTHERS ........Respondents 7. CWP-10384-2026 (O&M) CANAM CONSULTANTS LIMITED ........Petitioner VERSUS UNION OF INDIA AND OTHERS ........Respondents CORAM: HON'BLE MR. JUSTICE HARSIMRAN SINGH SETHI HON'BLE MR. JUSTICE DEEPAK MANCHANDA Present: Mr. Kumar Harshvardhan, Advocate with Mr. Rana Gurtej Singh, Advocate for the petitioner. Mr. Naman Jain, Senior Standing Counsel for for the respondents-CGST. *** HARSIMRAN SINGH SETHI, J. (Oral) 1. Present are the bunch of seven writ petitions, the details of which are mentioned in the heading involve common question of law in the context of common set of facts and thus they are being decided by a common order. 2. Learned counsel for the petitioner submits that issue raised in the present bunch of petitions has already been decided by the Co-ordinate Bench of this Court while passing order in CWP No.19462 of 2022 titled “IDP Education India Pvt. Ltd. vs. Union of India and ors.”, decided on 09.12.2025. SAPNA GOYAL 2026.05.26 14:58 I attest to the accuracy and integrity of this document CWP-10351-2026 (O&M) and other connected cases -3- 2. Learned counsel for the respondents does not raise any objection in case the present bunch of petitions are disposed of in terms of CWP No.19462 of 2022 titled “IDP Education India Pvt. Ltd. vs. Union of India and ors.”, decided on 09.12.2025. 3. Keeping in view the agreement between the parties, the present bunch of petitions are also disposed of in terms of CWP No.19462 of 2022 titled “IDP Education India Pvt. Ltd. vs. Union of India and ors.”, decided on 09.12.2025. 4. Pending application, if any, also stands disposed of. 5. Photocopy of this order be placed on the files of other connected cases. (HARSIMRAN SINGH SETHI) JUDGE 22-05-2026 Sapna Goyal (DEEPAK MANCHANDA) JUDGE NOTE: Whether speaking/ reasoned: YES Whether reportable: NO SAPNA GOYAL 2026.05.26 14:58 I attest to the accuracy and integrity of this document