The High Court of Punjab & Haryana disposed of a writ petition seeking to quash a tax appeal judgment. The court held the petition infructuous as the respondent's refund application, filed during the pendency, had been allowed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
CWP No.19803 of 2025 Date of Decision: 27.01.2026
State of Punjab
…Petitioner
Versus
M/s S.P. Rice Exports and another
…Respondents
CORAM: HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA
Present:Mr. Saurabh Kapoor, Addl. A.G., Punjab for petitioner.
None for respondent No.1.
LISA GILL, J.(Oral)
(LISA GILL) JUDGE
27.01.2026 (MEENAKSHI I. MEHTA) neetu JUDGE
Whether speaking/reasoned: Yes Whether Reportable: No
NEETU RANI 2026.01.28 16:03 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD
State of Punjab
M/s S.P. Rice Exports
Lisa Gill
Meenakshi I. Mehta
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
