M/S Punjab Traders v. State Of Punjab And ORS

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CWP-2601-2021 Date of decision : 22.03.2021 M/s Punjab Traders Ubhewal Road, Sangrur ....Petitioner V/s State of Punjab & ors.

....Respondents CORAM: HON'BLE MR. JUSTICE RAJAN GUPTA HON'BLE MR. JUSTICE KARAMJIT SINGH

Present:

Mr. Sandeep Goyal, Advocate for the petitioner. Mr. Gaurav Garg Dhuriwala, Sr. Deputy Advocate General, Pb. RAJAN GUPTA J. (ORAL) Case has been heard through Video Conferencing in view of COVID-19 Pandemic.

Short reply by way of affidavit of Ramesh Kumar Malhotra, Assistant Excise & Taxation Commissioner, Sangrur has been filed. Referring to same, learned State counsel submits that petitioner has not availed the remedy of filing an appeal before the first appellate authority. Learned counsel for the petitioner submits that he would prefer an appeal before the appellate authority.

Under the circumstances, petitioner is relegated to avail the remedy of statutory appeal as provided. If any such appeal is filed within a period of fifteen days from today, the appellate authority shall not take the objection of appeal being barred on the ground of limitation and proceed to decide the same in accordance with law.

In view of above, no further direction is necessary. Petition is hereby disposed off.

(RAJAN GUPTA) JUDGE (KARAMJIT SINGH) JUDGE March 22, 2021 Ajay AJAY KUMAR 2021.03.23 14:39 I attest to the accuracy and integrity of this document Whether speaking/reasoned:

Yes/No Whether reportable:

Yes/No