State tax authority's writ petition against an order in favour of a jeweller was disposed of after the GST Tribunal was constituted. The court held that with an alternative remedy available, questions of fact and law must first be raised before the Tribunal.
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.
102 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CM-9222-CWP-2026 in/and CWP-6979-2024 (O&M) Date of Decision:07.07.2026
THE ASSISTANT COMMISSIONER STATE TAX MOBILE WING
..PETITIONER(S)
VERSUS
M/S LION JEWELLERS AND ANOTHER ….RESPONDENT(S)
CORAM:HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR
Present: Ms. Samdisha Kaur, AAG, Punjab for the non-applicant-petitioner.
Dr. Rajesh Gill, Advocate for the applicant-respondent No.1.
ASHWANI KUMAR MISHRA, A.C.J. (Oral)
RAHUL JOSHI 2026.07.09 14:01 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-6979-2024 (O&M)
2
places, including Punjab and Chandigarh.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[ROHIT KAPOOR]
JUDGE
JULY 07, 2026
Rahul Joshi
RAHUL JOSHI 2026.07.09 14:01 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
1 issue framed by the court
Whether the writ petition should be continued when the GST Tribunal, previously unavailable, has now been constituted and an alternative remedy exists.
The Assistant Commissioner State Tax Mobile Wing
M/s Lion Jewellers
Ashwani Kumar Mishra
Rohit Kapoor
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
