129 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-1212-2026 (O&M) Date of Decision:06.07.2026 MS GUPTA PLYWOOD THROUGH ITS PARTNER NARESH KUMAR GUPTA …..PETITIONER(S) VERSUS STATE OF PUNJAB AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Abhishek Sharma, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl., AG, Punjab. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The appeal filed by the petitioner against the assessment order was dismissed by the Appellate Authority only because the pre- deposit mandated under Section 62(5) of the Punjab Value Added Tax Act, 2005 had not been made. 2. This petition has been filed annexing documents to show that subsequently, the pre-deposit has been made, and accordingly, a prayer has been made to direct the authorities to decide the petitioner's appeal on merits. 3. The receipt of pre-deposit, annexed at page 31, is not disputed by the respondents. 4. Learned State counsel, who appears on advance notice, fairly states that the matter can be remitted to the authorities for fresh consideration in accordance with law. 5. In view of the admitted factual position that the pre-deposit RAHUL JOSHI 2026.07.07 19:34 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-1212-2026 (O&M) 2 has been made by the petitioner, we are of the view that the grievance raised by the petitioner in the appeal ought to be decided on merits. In order to facilitate such fresh consideration of cause, the impugned order dismissing the appeal for default is set aside. The matter is remitted to the Appellate Authority for fresh consideration of cause in accordance with law. 6. In view of the above, the instant writ petition is disposed of. 7. All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE JULY 06, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.07.07 19:34 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD