MS ECOGREEN ENERGY LUCKNOW PVT LTD vs. PRINCIPAL COMMISSIONER OF INCOME TAX ORS

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CWP/16063/2026HC Punjab & HaryanaPHHC01086643202601 June 2026Bench: MR. JUSTICE SANDEEP MOUDGIL,JUSTICE (TO BE NOMINATED)2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, without commenting on the merits of the case, directed respondent No.2, the Principal Chief Commissioner of Income Tax (NFAC), to decide the petitioner's pending appeal. The decision is to be made preferably within four weeks from the date of receiving a certified copy of the order. Respondent No.2 is also directed to provide an opportunity of hearing to the petitioner and pass a speaking order. A copy of the order passed by respondent No.2 is to be supplied to the petitioner within one week thereafter. The petition was disposed of in terms of these directions. No specific issue regarding the validity of the order revoking the stay of demand was decided on merits.

What were the facts?

The petitioner, MS Ecogreen Energy Lucknow Pvt Ltd, invoked the jurisdiction of the High Court under Article 226/227 of the Constitution of India. The petitioner sought a writ of certiorari to quash an order dated 16.03.2026, passed by respondent No.1 (Principal Commissioner of Income Tax), which revoked a stay of demand. The petitioner's appeal has been pending with respondent No.2 (Principal Chief Commissioner of Income Tax (NFAC)) since 12.11.2021. The petitioner expressed satisfaction if a direction was issued to respondent No.2 to decide the pending appeal.

What were the issues?

1. Whether the High Court should issue a writ of certiorari to quash the order dated 16.03.2026 revoking the stay of demand, as prayed by the petitioner? Petitioner's contention: The petitioner, represented by Mr. Shivam Garg, Advocate, submitted that their appeal has been pending since 12.11.2021 and expressed their willingness to be satisfied with a direction to respondent No.2 to decide the appeal. No specific arguments were made regarding the merits of the order revoking the stay of demand. Revenue's contention: The judgment does not record any specific contentions made by the respondents.

AI-generated summary — verify with the full judgment below

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP-16063-2026 DECIDED ON:01.06.2026 MS ECOGREEN ENERGY LUCKNOW PVT LTD .....PETITIONER VS. PRINCIPAL COMMISSIONER OF INCOME TAX ORS

.....RESPONDENTS CORAM: HON’BLE MR.JUSTICE SANDEEP MOUDGIL CORAM: HON’BLE MR. JUSTICE RAMESH CHANDER DIMRI Present: Mr. Shivam Garg, Advocate for the petitioner (through Hybrid Mode) SANDEEP MOUDGIL

, J.

1.

The jurisdiction of this Court has been invoked under Article 226/227 of the Constitution of India for issuance of a writ in the nature of certiorari for quashing the order dated 16.03.2026 (Annexure P-1) revoking the stay of demand, passed by respondent No.1. 2. At the outset, learned counsel for the petitioner submits that the appeal of the petitioner is pending since 12.11.2021 with the respondent No.2. He further submits that he will be satisfied in case a direction be issued to respondent No.2 to decide the appeal of the petitioner. 3. Accordingly, without commenting upon the merits of the case, the respondent No.2/Principal Chief Commissioner of Income Tax (NFAC) is directed to get the appeal decided preferably within a period of four weeks from the date of receipt of certified copy of this order, after providing opportunity of hearing to the MEENU 2026.06.04 10:30 I attest to the accuracy and integrity of this document

CWP-16063-2026 -2- petitioner and by passing a speaking order. A copy of order so passed be supplied to the petitioner within one week thereafter. 4. The petition in the aforesaid terms stands disposed off. (SANDEEP MOUDGIL)

JUDGE (RAMESH CHANDER DIMRI)

JUDGE 01.06.2026 Meenu 1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No MEENU 2026.06.04 10:30 I attest to the accuracy and integrity of this document

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