141 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-28192-2026 (O&M) Date of Decision: 02.09.2026 ANU KAPOOR ....PETITIONER(S) VERSUS STATE OF HARYANA AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE YASHVIR SINGH RATHOR Present: Mr. Mukesh Pandey, Advocate (through VC) for the petitioner. Mr. Sourabh Goel, Addl. AG, Haryana. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. In the facts of the case, we are of the view that the proper remedy available to the petitioner would be to prefer an appeal in terms of Section 107 of the Goods and Services Tax Act, 2017. 2. In that view of the matter, the instant writ petition is dismissed. 3. It is, however, provided that if such an appeal is filed within a period of two weeks from today, the same shall be entertained without raising any objection with regard to limitation. 4. Pending application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [YASHVIR SINGH RATHOR] JUDGE SEPTEMBER 02, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.03 14:40 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD