127 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-25935-2026 (O&M) Date of Decision: 27.08.2026 M/S HARYANA IRON STORE ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Ms. Geetika Sharma, Advocate for the petitioner. Mr. Naman Jain, Senior Standing Counsel for the respondents. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. In the facts of the case, the appropriate remedy available to the petitioner is to avail of the appellate remedy under Section 112 of the Goods and Services Tax Act, 2017. 2. Accordingly, the instant writ petition is dismissed with liberty to the petitioner to avail of the aforesaid statutory remedy. 3. It is, however, provided that if the petitioner files the appeal within a period of four weeks from today, the same shall be considered 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 [ROHIT KAPOOR] JUDGE AUGUST 27, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.29 11:57 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD