RATTAN GOYAL vs. INCOME TAX OFFICER AND OTHERS

PDF · subscribers
CWP/22574/2024HC Punjab & HaryanaPHHC01116287202410 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court did not render a decision on the merits of the case. Instead, it directed that the order for this petition would be the same as the detailed judgment passed in CWP No. 15791 of 2024. This implies that the outcome of the present petition is contingent upon the decision in the aforementioned connected case. No specific findings, reasoning, or ratio decidendi were provided for this particular case in this excerpt. Any pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Ronish Goyal, is the legal heir of Rattan Goyal (since deceased). The petitioner has filed a Civil Writ Petition (CWP) challenging an order or action by the Income Tax Officer, Hisar, and others. The specific assessment year(s) and the amount in dispute are not recorded in this excerpt. The procedural history leading to this petition is also not detailed. This judgment is an order passed by the High Court of Punjab & Haryana at Chandigarh.

What were the issues?

The High Court was not required to decide any specific issues or arguments from the petitioner or the revenue in this excerpt. The order states that the decision for this case will be based on a detailed judgment passed in a connected case, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, no questions of law or fact were framed or argued in this specific proceeding as recorded here.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-22574-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 RATTAN GOYAL (SINCE DECEASED) THROUGH HIS LEGAL HEIR RONISH GOYAL ..... Petitioner Versus INCOME TAX OFFICER, HISAR AND OTHERS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Nikhil Goyal, Advocate and Ms. Ruby, Advocate for the petitioner. Ms. Gauri Neo Rampal, Senior Standing Counsel (through VC) 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 16:34 I attest to the accuracy and authenticity of this document

Recent GST High Court judgments

Search GST case law →