05.2026 M/s BMW India Pvt. Ltd v. Union of India & Ors.
Case at a glance
Provisions considered
Judgment
CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Rajat Bose, Advocate, for the petitioner. Mr. Ajay Kalra, Senior Standing Counsel-CBIC. DEEPAK SIBAL, J. (Oral) * * * * *
Learned counsel for the petitioner seeks to withdraw this petition to enable the petitioner to file an appeal under Section 112 of the Central Goods and Services Tax Act, 2017 to challenge therein the impugned order dated
29.08.2025 (Annexure P-1).
Learned counsel for the respondents has no objection to the acceptance of the afore prayer made on behalf of the petitioner.
Dismissed as withdrawn with liberty as prayed for. It is clarified that while granting the afore liberty, we have neither commented on the merits nor the maintainability/entertainability of the remedy that the petitioner may avail. [DEEPAK SIBAL] JUDGE
14.05.2026 shamsher SHAMSHER SINGH 2026.05.18 16:43 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh [LAPITA BANERJI] JUDGE : : Yes / No Yes / No Whether speaking/reasoned Whether reportable
Questions this judgment answers
Which statutory provisions did this judgment involve?
Central Goods and Services Tax Act, 2017 — s. 112.
Which court decided this case, and when?
Punjab & Haryana High Court, on 14 May 2026. The bench was DEEPAK SIBAL, LAPITA BANERJI, CBIC DEEPAK SIBAL.
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.