AGGARWAL SALES vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

PDF · subscribers
CWP/24954/2024HC Punjab & HaryanaPHHC01128813202410 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, did not provide a specific ruling or reasoning for CWP-24954-2024. Instead, it directed that the detailed judgment for this petition is to be found in another case, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, ratio decidendi, and operative directions pertaining to Aggarwal Sales are not discernible from this order. Any pending miscellaneous applications related to this petition were also disposed of.

What were the facts?

The petitioner, Aggarwal Sales, filed a writ petition (CWP-24954-2024) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Deputy Commissioner of Income Tax (Central)-1, Chandigarh, and others. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court, in its order, stated that for the detailed judgment, reference should be made to another case, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications were also disposed of.

What were the issues?

The judgment does not explicitly state the specific issues that the High Court had to decide in CWP-24954-2024. It is stated that the order for this petition is contained in the detailed judgment of CWP No. 15791 of 2024. Therefore, the specific questions of law or fact, and the arguments presented by the petitioner (Aggarwal Sales) and the respondents (Income Tax Department), are not recorded in this particular order. The judgment is silent on the contentions of either party and the specific legal provisions involved.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-24954-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 AGGARWAL SALES ..... Petitioner Versus DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, CHANDIGARH 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. Mr. Ranvijay Singh, Senior Standing Counsel Mr. Vidul Kapoor, 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 2026.09.16 16:10 I attest to the accuracy and authenticity of this document

Recent GST High Court judgments

Search GST case law →