Disposed¶20

Ms Gupta Plywood through Its Partner Naresh Kumar Gupta v. State of Punjab and Others

Punjab & Haryana HC6 Jul 2026CWP/1212/2026

Case brief

AI extract

What is this about?

Pre-deposit Section 62(5) Punjab Value Added Tax Act 2005; appeal dismissed for default; dismissal set aside; remitted to Appellate Authority for fresh consideration on merits; receipt of pre-deposit undisputed; State counsel concession; CWP-1212-2026 (O&M); Punjab & Haryana High Court at Chandigarh; decided 06.07.2026; Ashwani Kumar Mishra ACJ; Rohit Kapoor J.

What did the court decide?

Impugned order dismissing the appeal for default set aside; matter remitted to the Appellate Authority for fresh consideration of cause in accordance with law; writ petition disposed of and all pending miscellaneous application(s), if any, stand disposed of. ¶20

Ms Gupta Plywood through Its Partner Naresh Kumar Gupta Vs State of Punjab and Others — Punjab & Haryana HC (2026) — LawSathi Research

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129 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-1212-2026 (O&M) Date of Decision:06.07.2026

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MS GUPTA PLYWOOD THROUGH ITS PARTNER NARESH KUMAR GUPTA

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…..PETITIONER(S)

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VERSUS

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STATE OF PUNJAB AND OTHERS ….RESPONDENT(S)

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CORAM:HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR

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Present: Mr. Abhishek Sharma, Advocate for the petitioner.

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Mr. Saurabh Kapoor, Addl., AG, Punjab. *****

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ASHWANI KUMAR MISHRA, A.C.J. (Oral)

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The appeal filed by the petitioner against the assessment order was dismissed by the Appellate Authority only because the predeposit mandated under Section 62(5) of the Punjab Value Added Tax Act, 2005 had not been made.

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This petition has been filed annexing documents to show that subsequently, the pre-deposit has been made, and accordingly, a prayer has been made to direct the authorities to decide the petitioner's appeal on merits.

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The receipt of pre-deposit, annexed at page 31, is not disputed by the respondents.

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Learned State counsel, who appears on advance notice, fairly states that the matter can be remitted to the authorities for fresh consideration in accordance with law.

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In view of the admitted factual position that the pre-deposit

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RAHUL JOSHI 2026.07.07 19:34 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD

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CWP-1212-2026 (O&M)

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has been made by the petitioner, we are of the view that the grievance raised by the petitioner in the appeal ought to be decided on merits. In order to facilitate such fresh consideration of cause, the impugned order dismissing the appeal for default is set aside. The matter is remitted to the Appellate Authority for fresh consideration of cause in accordance with law.

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