149 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-17807-2026 (O&M) Date of Decision: 15th July, 2026. M/S. JBM ENVIRONMENT MANAGEMENT PVT. LTD. AND ANOTHER .…...Petitioner(s) V/s UNION OF INDIA AND OTHERS ......Respondent(s) 1CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR Present Mr. Amar Pratap Singh, Advocate and Mr. Mahesh Singh, Advocate, for the petitioners. Mr. Sagar Ratusaria, Junior Standing Counsel, UOI with Mr. Viney Kumar, Advocate for the respondents. **** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Since the petitioner has the remedy of assailing the impugned order in Appeal under Section 112 of the Punjab Goods and Services Tax Act, 2017 before the GST Appellate Tribunal, as such we are not inclined to entertain the present Writ Petition. 2. Leaving it open to the petitioner to pursue such remedy, the present Writ Petition stands dismissed. 3. Pending applications, if any, shall stand disposed of accordingly. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE July 15, 2026 Ess Kay Whether speaking / reasoned : Yes / No Whether Reportable : Yes / No SURESH KUMAR 2026.07.17 11:10 I attest to the accuracy and integrity of this document