` 152 IN THE HIGH COURT OF PUNJAB AND HARYANA Grace Enterprises State of Punjab and another CORAM: HON’BLE HON’BLE MR. JUSTICE Present: Mr. Mr. S ASHWANI KUMAR MISHRA, A.C.J. 1. A involved in this writ petition stands finally adjudicated by this Court in Ecommerce Pvt. Ltd. vs. State of decided on 24.03.2026, “ accepted, resulting in the setting aside of the impugned adjudication/assessment order dated 23.08.2024 (Annexure P However, liberty is granted t against the petitioner but only after following the provisions of law including Section 75(4) of the 2017 Act. 2. In that view of the matter, the present petition also stands disposed of in terms of 3. All pending misc. application(s), if any, also stand disposed of. 13.07.2026 rajesh 1. Whether speaking/reasoned? 2. Whether reportable? IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-20776 Date of Decision: Grace Enterprises Vs. State of Punjab and another HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Mr. Vishav Bharti Gupta, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) At the outset, learned counsel for the involved in this writ petition stands finally adjudicated by this Court in Ecommerce Pvt. Ltd. vs. State of Punjab 24.03.2026, wherein, the Division Bench held as under: “In the light of the above discussion, the present petition is accepted, resulting in the setting aside of the impugned adjudication/assessment order dated 23.08.2024 (Annexure P However, liberty is granted to the respondent against the petitioner but only after following the provisions of law including Section 75(4) of the 2017 Act. In that view of the matter, the present petition also stands disposed of in terms of Kemexel Ecommerce Pvt. Ltd. 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 20776-2026 (O&M) Date of Decision: 13.07.2026 …Petitioner …Respondents THE ACTING CHIEF JUSTICE ROHIT KAPOOR , Advocate for the petitioner. urabh Kapoor, Addl. AG, Punjab. (Oral) learned counsel for the parties points out that the issue involved in this writ petition stands finally adjudicated by this Court in Kemexel Punjab and others, CWP-33977-2025 wherein, the Division Bench held as under:- In the light of the above discussion, the present petition is accepted, resulting in the setting aside of the impugned adjudication/assessment order dated 23.08.2024 (Annexure P o the respondent-revenue to proceed against the petitioner but only after following the provisions of law including Section 75(4) of the 2017 Act. In that view of the matter, the present petition also stands disposed vt. Ltd. (supra). All pending misc. application(s), if any, also stand disposed of. ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) JUDGE : Yes/No : Yes/No parties points out that the issue Kemexel 2025, In the light of the above discussion, the present petition is accepted, resulting in the setting aside of the impugned adjudication/assessment order dated 23.08.2024 (Annexure P-1). revenue to proceed against the petitioner but only after following the provisions of law In that view of the matter, the present petition also stands disposed RAJESH KUMAR 2026.07.17 12:48 I attest the accuracy and authenticity of this order/judgment.