140 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-23201-2026 (O&M) Date of Decision:28.07.2026 M/S SHREE BALAJI ALLOYS & CASTINGS ...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. J. S. Bedi, Advocate (through video conferencing) for the petitioner. Mr. Salil Sabhlok, Senior DAG, Punjab. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The issue raised in the present writ petition is challenge to Section 174(2) of the Goods and Service Tax Act, 2017. 2. Learned counsel for the parties are ad idem that the controversy raised in the present writ petition has been finally adjudicated by this Court in Tecnimont Spa India Project Office vs. State of Punjab and Others, CWP No.18967 of 2020 and other connected cases, decided on 10.12.2024. 3. The Division Bench of this Court in Tecnimont Spa India Project Office (supra) has held as under:- “4. In the present bunch of cases, we have also passed similar interim orders and had posted these cases for waiting for the decision of the Supreme Court. However, now since the Supreme Court has granted leave, final adjudication will have to be done by the Supreme Court on the said issue. RAHUL JOSHI 2026.07.30 10:26 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-23201-2026 (O&M) 2 5. Keeping in view thereto, we propose to dispose of all these writ petitions and direct that the challenge to Section 174(2) of the GST Act, 2017 would be subject to the final outcome of the decision in the case of T. S. Belaraman (supra). 6. Till the disposal of the SLP in T. S. Belaraman (supra) by the Supreme Court, interim orders passed by this Court in all the respective cases shall continue to operate, which shall be subject to the final decision to be rendered by the Supreme Court in T. S. Belarama (supra). 7. Writ petitions stand disposed of as above.” 4. In that view of the matter, the present writ petition also stands disposed of in terms of order dated 10.12.2024 passed by this Court in Tecnimont Spa India Project Office (supra) and other connected cases. 5. All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE JULY 28, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.07.30 10:26 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD