REENA GUPTA vs. INCOME TAX OFFICER, WARD 2(1), FARIDABAD AND OTHERS

PDF · subscribers
CWP/11919/2025HC Punjab & HaryanaPHHC01066640202510 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court decided that the present writ petition (CWP-11919-2025) would be disposed of in terms of the detailed judgment passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. The reasoning for this decision is that the present petition is to follow the precedent set by the connected case. The judgment does not provide the specific findings or ratio decidendi from the Jyoti Sareen case, nor does it detail the operative directions issued in this specific writ petition, other than stating it is decided in terms of the other judgment. No issue was expressly left undecided.

What were the facts?

The petitioner, Reena Gupta, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Income Tax Officer, Ward 2(1), Faridabad, and others. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court, in its order, stated that the present writ petition is to be decided in terms of the detailed judgment passed in a connected case, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications, if any, were also disposed of.

What were the issues?

The High Court was to decide the present writ petition. The judgment does not explicitly frame the questions of law or fact that the Tribunal had to decide. However, the operative part of the order indicates that the decision in the present case is contingent upon the decision in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. The judgment does not record any specific arguments made by the petitioner or the revenue in this particular case, other than directing that it be decided in line with the aforementioned connected case.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-11919-2025 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 REENA GUPTA ..... Petitioner Versus INCOME TAX OFFICER, WARD 2(1), FARIDABAD AND OTHERS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Kartik Bansal, Advocate Ms. Kritika Bansal, Advocate for the petitioner. Mr. Varun Issar, Senior Standing Counsel, Ms. Pridhi Sandhu, Junior Standing Counsel and Ms. Nikita Garg, Junior Standing Counsel for the respondents. * * * DEEPAK SIBAL, J. 1. For order see the detailed judgment of even date passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. 2. All pending miscellaneous applications, if any, also stand disposed of. (DEEPAK SIBAL) JUDGE 10.09.2026 (RUPINDERJIT CHAHAL) Jyoti 1

JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No JYOTI SHARMA 2026.09.15 14:14 I attest to the accuracy and authenticity of this document

Recent GST High Court judgments

Search GST case law →