` 198 IN THE HIGH COURT OF PUNJAB AND HARYANA M/s D.D. International Pvt. Ltd. State of Punjab and others CORAM: HON’BLE HON’BLE MR. JUSTICE Present: Mr. Ms. Alisha Chawla Mr. Saurabh Kapoor, Addl. AG, Punjab. ASHWANI KUMAR MISHRA, A.C.J. 1. In the facts of the case, we find that the appropriate remedy available to the petitioner is to move an application under Section 68(7) of the Punjab Act and, therefore, maintainable. 2. Leaving it open for the petitioner to move in pending proceedings, this petition is consigned to records. 3. All pending misc. appl 08.07.2026 rajesh 1. Whether speaking/reasoned? 2. Whether reportable? IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-202 Date of Decision: 08.07.2026 M/s D.D. International Pvt. Ltd. Vs. State of Punjab and others HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Mr. Sandeep Goyal, Sr. Advocate with Ms. Alisha Chawla, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) In the facts of the case, we find that the appropriate remedy available to the petitioner is to move an application under Section 68(7) of the Punjab Act and, therefore, a fresh petition in respect of such cause would not be maintainable. Leaving it open for the petitioner to move in pending proceedings, this petition is consigned to records. All pending misc. application(s), if any, also stand disposed of. (ASHWANI KUMAR MISHRA ACTING CHIEF JUSTICE 1. Whether speaking/reasoned? 2. Whether reportable? IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 20282-2026 (O&M) Date of Decision: 08.07.2026 …Petitioner …Respondents THE ACTING CHIEF JUSTICE ROHIT KAPOOR Sandeep Goyal, Sr. Advocate with , Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab. (Oral) In the facts of the case, we find that the appropriate remedy available to the petitioner is to move an application under Section 68(7) of the Punjab VAT fresh petition in respect of such cause would not be Leaving it open for the petitioner to move an appropriate application in pending proceedings, this petition is consigned to records. ication(s), if any, also stand disposed of. ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) JUDGE : Yes/No : Yes/No In the facts of the case, we find that the appropriate remedy available VAT fresh petition in respect of such cause would not be appropriate application RAJESH KUMAR 2026.07.09 14:57 I attest the accuracy and authenticity of this order/judgment.