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KAY DEE ENTERPRISES v. STATE OF PUNJAB AND OTHERS

Court: High Court of Punjab and Haryana

Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI

Judgment date:

Case summary

High Court of Punjab and Haryana judgment dated 2026-04-30. KAY DEE ENTERPRISES v. STATE OF PUNJAB AND OTHERS. Read the judgment and case details on LawSphereX.

Judgment text

Sr. No. 130 IN THE HIGH COURT OF PUNJAB AND HARYANA ATIN THE HIGH COURT OF PUNJAB AND HARYANA ATIN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARHCHANDIGARH CM-6312-CWPCWP-2026 in/and CWP-3766837668 of 2025 (O&M) Date of Decision :Date of Decision : 30. 04. 2026 Kay Dee EnterprisesKay Dee Enterprises …Petitioner Versus State of Punjab and othersState of Punjab and others …Respondents CORAM : HON’BLE MR. JUSTICEHON’BLE MR. JUSTICE DEEPAK SIBALDEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJIHON’BLE MS. JUSTICE LAPITA BANERJIHON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Rakesh Bhatia, Advocate,Mr. Rakesh Bhatia, Advocate, for the petitioner. for the petitioner. Mr. Saurabh Kapoor,Mr. Saurabh Kapoor, Additional A. G. , Punjab. Additional A. G. , Punjab. *** DEEPAK SIBALDEEPAK SIBAL, J.

(Oral) Learned counsel for the petitioner seeks to withdraw thisLearned counsel for the petitioner seeks to withdraw thisLearned counsel for the petitioner seeks to withdraw this petition with liberty to file a freshpetition with liberty to file a fresh petition on the same cause of action including a challengechallenge therein to the vires of Section 16(2) (Cthe vires of Section 16(2) (C) of the Central Goods and Services Tax Act, 2017. Goods and Services Tax Act, 2017. Dismissed as withdrawn with liberty as prayed for. Dismissed as withdrawn with liberty as prayed for. Dismissed as withdrawn with liberty as prayed for. Pending application(s) if any shall also stand disposed of. Pending application(s) if any shall also stand disposed of. Pending application(s) if any shall also stand disposed of.

(DEEPAK SIBALDEEPAK SIBAL) JUDGEJUDGE (LAPITA BANERJI)(LAPITA BANERJI) JUDGEJUDGE April 30, 2026, 2026 vandana Whether speaking/reasoned :ther speaking/reasoned : Yes/No Whether reportableWhether reportable : Yes/No VANDANA 2026. 05. 01 16:50 Page 1 of 1 I attest to the accuracy and integrity of this document

Source: High Court of Punjab and Haryana. Dataset: Dattam Labs. CC BY 4.0. Text extracted automatically; compare with the source PDF for layout and accuracy.