102 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CM-9222-CWP-2026 in/and CWP-6979-2024 (O&M) Date of Decision:07.07.2026 THE ASSISTANT COMMISSIONER STATE TAX MOBILE WING ..PETITIONER(S) VERSUS M/S LION JEWELLERS AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Ms. Samdisha Kaur, AAG, Punjab for the non-applicant-petitioner. Dr. Rajesh Gill, Advocate for the applicant-respondent No.1. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. With the consent of both parties, the main writ petition is taken up for hearing today itself. 2. This petition has been filed by the Assistant Commissioner, State Tax, Mobile Wing, Chandigarh-2, assailing the order dated 30.03.2022 passed in favour of the respondent. 3. The petition has remained pending after notice of motion was issued on 21.03.2024. An application has now been filed by respondent No.1 stating that the Tribunal has since been constituted and can examine the grievance raised by the petitioner. It is contended that the petition was entertained only because the Tribunal was not in existence. The order dated 14.05.2026 passed by the GST Tribunal has been placed on record, which shows that the Tribunal has been constituted at various RAHUL JOSHI 2026.07.09 14:01 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-6979-2024 (O&M) 2 places, including Punjab and Chandigarh. 4. Once an alternative remedy is available to the petitioner, we are not inclined to continue with the present petition, as the questions of fact and law can be thrashed out before the Tribunal at the first instance. 5. In the peculiar facts of the case, we dispose of this petition with the observation that in the event the petitioner files an appeal within a period of six weeks from today, the same shall be entertained by the Tribunal without raising any objection with regard to limitation. 6. All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE JULY 07, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.07.09 14:01 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD