M/S Nokia India Ltd v. Assistant Excise And Taxation Commissioner Cum Designated Officer Mohali Satate Of Punjab

Sr. No.107 E HIGH COURT OF PUNJAB IN THE B AND HARYANA AT CHANDIGARH VATAP-16 6 of 2022 (O&M) ecision : 31.07.2025 Date of De dia Ltd.

Versus

M/s Nokia Ind ...Appellant Assistant Exci se and Taxation Commissioner, SAS Nagar

...Respondent

CORAM : H HON'BLE MR. JUSTICE DEEPA AK SIBAL HON'BLE MS. JUSTICE LAPITA A BANERJI Present :

M M fo Mr. Nikhil Gupta, Advocate and Mr. Rishab Singla, Advocate, or the appellant.

M M DEEPAK SIB Mr. Saurabh Kapoor, Additional A Ms. Samdisha Kaur, AAG, Punjab A.G., Punjab and b.

*** BAL, J. (Oral) earned counsel for the parties L are ad idem that the present appeal is cove red by the directions issued by t the Supreme Court in a recent judgment date ed May 1, 2025 passed in Civ vil Appeal No.4033 of 2025 "Naresh Kuma nd another".

ar Gupta Vs. State of Punjab an In n light of the above, the present appeal is disposed of in terms of the afore r referred directions given by th he Supreme Court in Naresh Kumar Gupta'

s case (supra).

(DEEPA J AK SIBAL) JUDGE (LAPIT J TA BANERJI) July 31, 2025 vandana Whether speak Whether repor JUDGE king/reasoned :

Yes/No rtable :

Yes/No VANDANA 2025.08.02 11:54 I attest to the accuracy and integrity of this document