Pigi India Through Its Proprietor Aashil Garg v. Excise And Taxation Officer Cum Proper Officer And Another

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No.145 CWP-5197-2026 Date of decision : 18.03.2026 Pigi India ..... Petitioner

Versus

Excise and Taxation Officer -cum-Proper Officer, Gurugram and another ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present :

Mr. Sparsh Bhargava, Advocate, for the petitioner (appeared through video conferencing).

Ms. Mamta Singla Talwar, DAG, Haryana.

* * * * * DEEPAK SIBAL, J. (Oral) 1.

Through this petition challenge is made to the order rejecting the petitioner's rectification application filed by it under Section 161 of the Haryana Goods and Service Tax Act, 2017 on the ground that such application had been filed beyond the prescribed period of limitation. 2.

At the outset, learned State counsel submits that she has express instructions to state that the petitioner's rectification application which was dismissed through the impugned order dated 15.12.2025 shall be re-considered and decided on its merits after taking into consideration the Notification dated 08.10.2024 issued by the Government of India, Ministry of Finance (Department of Revenue).

3.

In the light of the afore statement, the impugned order dated 15.12.2025 is set aside leaving it open to the respondent-authorities to take a fresh decision in terms of the afore statement made before us. 4.

Till the needful is done as above, qua the issue raised through this petition no coercive action shall be taken against the petitioner. [DEEPAK SIBAL] JUDGE 18.03.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned :

Yes / No Whether reportable :

Yes / No SHAMSHER SINGH 2026.03.19 17:15 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh