120 IN THE HIGH COURT OF PUNJAB AND HARYANA M/s Shri Ganesh Metal The Commissioner Panchkula CORAM: HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE Present: ASHWANI KUMAR MISHRA 1. would be better advised matrix be raised 2. July 09, 2026 narotam Whether speaking/reasoned Whether reportable IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH M/s Shri Ganesh Metal Versus Commissioner Central Goods and Service Tax, GST Bhawan, Sector 25, Panchkula and others HON'BLE MR. JUSTICE ASHWANI KUMAR MISHRA HON'BLE MR. JUSTICE ROHIT KAPOOR Ms. Urvashi Dhugga, Advocate, Mr. Sourabh Goel, Senior Standing Counsel, CGST, with Ms. Himanshi Gautam, Advocate, * * * ASHWANI KUMAR MISHRA, ACTING In the facts of this case, we are of the opinion that the petitioner would be better advised to pursue the remedy of appeal, be raised, which can be examined by the appellate authority. In this view of the matter, the petition stands dismissed. ( ASHWANI KUMAR MISHRA ACTING July 09, 2026 Whether speaking/reasoned Whether reportable IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-8369-2026 Date of decision : 09.07.2026 …….Petitioner Central Goods and Service Tax, GST Bhawan, Sector 25, ...….Respondents ASHWANI KUMAR MISHRA, ACTING CHIEF JUSTICE ROHIT KAPOOR Ms. Urvashi Dhugga, Advocate, for the petitioner. Mr. Sourabh Goel, Senior Standing Counsel, CGST, with Ms. Himanshi Gautam, Advocate, for the respondents. ACTING CHIEF JUSTICE In the facts of this case, we are of the opinion that the petitioner to pursue the remedy of appeal, where the factual , which can be examined by the appellate authority. the petition stands dismissed. ASHWANI KUMAR MISHRA ) ACTING CHIEF JUSTICE ( ROHIT KAPOOR ) JUDGE Yes/No Yes/No 2026 09.07.2026 …….Petitioner Central Goods and Service Tax, GST Bhawan, Sector 25, ...….Respondents CHIEF JUSTICE In the facts of this case, we are of the opinion that the petitioner factual NAROTAM DASS 2026.07.10 16:22 I attest to the accuracy and authenticity of this order/judgment