IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Arpit Advertising ...Petitioner Versus Union of India and others ...Respondents CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Ms. Urvi Khanna, Advocate, for the petitioner.

Mr. Saurabh Goel, Advocate, For respondent No.2.

LAPITA BANERJI, J.

Challenge in the present writ petition is to an order dated December 25, 2025 passed by the Commercial Tax Officer, Ward 5, Chandigarh, whereby a demand of Rs.57,93,127/-, including interest and penalties has been raised for the period April, 2021 till March, 2022.

2. The brief facts of the case are as follows:

i) The petitioner is a proprietorship concern registered under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”) and Union Territory Goods and Services Tax Act, 2017 (hereinafter referred to as “the UTGST Act”) read with Section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as “the IGST Act”) with GSTIN : 04ABXPN8083A1ZE.

ii) Scrutiny proceedings were initiated against the petitioner on August 05, 2025 under Section 61 of the CGST Act, 2017 in respect of alleged discrepancies found