THE PRINCIPAL COMMISSIONER CGST COMMISSIONERATE ROHTAK & Anr. v. ASHWANI KUMAR MISHRA, A.C.J. (Oral)
Case at a glance
Outcome
Dismissed
In view of the above, the instant writ petition is dismissed as
Provisions considered
Judgment
HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Mayank Jain, Advocate for the petitioner. Mr. Sagar Ratusaria, Junior Standing Counsel for the respondent(s)-CBIC. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
Operative part
1. Faced with the observations of the Court that the petitioner has a statutory alternative remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017, learned counsel for the petitioner prays for permission to withdraw the instant writ petition with liberty to avail the alternative remedy by filing an appeal. In view of the above, the instant writ petition is dismissed as
2. withdrawn with the aforesaid liberty.
3. Since the writ petition was filed well within the period of limitation prescribed for filing an appeal, we provide that in the event an appeal is preferred within a period of two weeks from today, the same shall be considered on merits without raising any objection with regard to limitation.
4. Pending application, if any, stands disposed of accordingly. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE JULY 14, 2026 Rahul Joshi
Whether Speaking/reasoned 2. Whether Reportable Yes/No Yes/No
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: In view of the above, the instant writ petition is dismissed as
Which statutory provisions did this judgment involve?
Central Goods and Services Tax Act, 2017 — s. 107.
Which court decided this case, and when?
Punjab & Haryana High Court, on 14 Jul 2026. The bench was ACTING CHIEF, ROHIT KAPOOR.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.