SH AMIT NANDA vs. THE INITIATING OFFICER DCIT BPU LUDHIANA AND ANR

PDF · subscribers
CWP/17123/2026HC Punjab & HaryanaPHHC01090840202626 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the writ petition filed by Sh Amit Nanda. The dismissal was based on the reasoning provided in an order of even date passed in a connected writ petition, CWP-17064-2026, titled 'Sh Manik Seth and Others vs. The Initiating Officer BPU Ludhiana and Another'. The specific grounds for dismissal or the ratio decidendi from the referenced order are not elaborated in this judgment. The operative direction was to dismiss the petition. Any pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Sh Amit Nanda, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Initiating Officer, DCIT BPU Ludhiana, and another. The writ petition was filed on 26.08.2026. The High Court was considering the petition along with other similar petitions, specifically mentioning CWP-17064-2026 titled 'Sh Manik Seth and Others vs. The Initiating Officer BPU Ludhiana and Another'. The judgment does not specify the assessment year(s) or the amount in dispute. The procedural history leading to this writ petition is not detailed.

What were the issues?

1. Whether the writ petition filed by the petitioner is maintainable. (Question of law) 2. Whether the action taken by the respondents is in accordance with law. (Question of mixed law and fact) The petitioner, through their counsel, presented arguments before the High Court. The revenue, represented by the Senior Standing Counsel and Junior Standing Counsel, also presented their arguments. The judgment does not explicitly detail the specific contentions of either the petitioner or the revenue regarding the maintainability of the writ petition or the legality of the respondents' actions. It only notes that the High Court considered the matter and dismissed the petition for reasons stated in a related order.

AI-generated summary — verify with the full judgment below

120 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****

CWP-17123-2026 (O&M) Date of Decision: 26.08.2026 SH AMIT NANDA

...PETITIONER(S) VERSUS THE INITIATING OFFICER DCIT BPU LUDHIANA AND ANR. ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Nitin Kanwar, Advocate, Mr. Dushyant Nayak, Advocate, Mr. Rajiv Kumar, Advocate and Mr. Shivam Jain, Advocate for the petitioners. Mr. Varun Issar, Senior Standing Counsel and Ms. Nikita Garg, Junior Standing Counsel for the respondent(s)-Income Tax Department. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1.

Dismissed. For reasons, see order of even date passed in CWP-17064-2026 titled as ‘Sh Manik Seth and Others vs. The Initiating Officer BPU Ludhiana and Another’. 2.

All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]

JUDGE AUGUST 26, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.01 17:23 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD

Recent GST High Court judgments

Search GST case law →