Disposed¶24

Ms Ap Iron Traders v. State of Punjab and Others

Punjab & Haryana HC17 Jul 2026CWP/21647/2026

Case brief

AI extract

What is this about?

Section 174(2) Punjab GST Act 2017 challenge; CWP-21647-2026 (O&M); disposed of in terms of Tecnimont Spa India Project Office Vs. State of Punjab and Others, CWP No.18967 of 2020, decided 10.12.2024; challenge subject to final outcome of Supreme Court decision in T. S. Belaraman SLP; interim orders to continue until such disposal; petitioner M/S A.P. Iron Traders represented by J.S. Bedi; State of Punjab represented by Saurabh Kapoor, Addl. A.G.; coram Acting Chief Justice Ashwani Kumar Mishra and Justice Rohit Kapoor; decided 17th July, 2026.

What did the court decide?

Writ petition disposed of in terms of order dated 10.12.2024 passed in Tecnimont Spa India Project Office (supra) and other connected cases; pending application(s), if any, stand disposed of accordingly. ¶24

Ms Ap Iron Traders Vs State of Punjab and Others — GST and Indirect Tax | Punjab & Haryana HC (2026)

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134

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-21647-2026 (O&M) Date of Decision: 17^th July, 2026.

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M/S A.P. IRON TRADERS .…...Petitioner(s) V/s

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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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(Through Video Conference/Hybrid Mode)

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Present Mr. J.S. Bedi, Advocate, for the petitioner. (Appeared through VC)

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Mr. Saurabh Kapoor, Addl. A.G., Punjab.

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

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1. The issue raised in the present Writ Petition is a challenge to Section 174(2) of the Punjab Goods and Service Tax Act, 2017.

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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.

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3. The Division Bench of this Court in Tecnimont Spa India

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Project Office (supra) has held as under:-

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“ 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

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SURESH KUMAR 2026.07.20 09:25 I attest to the accuracy and integrity of this document

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CWP-21647-2026 (O&M

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Page 2 of 2

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adjudication will have to be done by the Supreme Court on the said issue.

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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).

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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.”

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4. In that view of the matter, the present writ petition also

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stands disposed of in terms of order dated 10.12.2024 passed by this

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Court in Tecnimont Spa India Project Office (supra) and other connected cases.

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5. Pending application(s), if any, shall stand disposed of accordingly.

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[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE

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[ROHIT KAPOOR] JUDGE