IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

273 (402 Cases) CWP-1138-2024 (O&M)

Reserved on 04.12.2024 Date of Decision: 12^th of March, 2025 M/S GARG RICE MILLS AND OTHERS ……….. Petitioner(s)

V/S STATE OF PUNJAB & ORS. ….......Respondent(s)

2. CWP-1140-2024 (O&M)

M/S MAHADEV RICE MILLS AND OTHERS ……….. Petitioner(s)

V/S STATE OF PUNJAB AND OTHERS ….......Respondent(s)

3. CWP-4325-2024(O&M)

M/S BIBA FASHION LTD ……….. Petitioner(s)

V/S UNION TERRITORY OF CHANDIGARH AND OTHERS ….......Respondent(s)

4. CWP-2989-2024(O&M)

M/S GURUDEV IMPEX PRIVATE LIMITED ……….. Petitioner(s)

V/S STATE OF PUNJAB AND OTHERS ….......Respondent(s)

5. CWP-3737-2024(O&M)

M/S HL FOOD ……….. Petitioner(s)

V/S STATE OF PUNJAB AND OTHERS ….......Respondent(s)

6. CWP-3801-2024 (O&M)

M/S SSIPL LIFESTYLE PVT LTD ……….. Petitioner(s)

7. CWP-3871-2024 (O&M)

LAXMI RICE MILL ……….. Petitioner(s)

8. CWP-6030-2024 (O&M)

M/S CHAUDHRY ISPAT UDYOG, KAITHAL ……….. Petitioner(s)

THE EXCISE AND TAXATION OFFICER KAITHAL AND OTHERS ….......Respondent(s)

9. CWP-6065-2024 (O&M)

M/S M.S RICE MILLS AND ANOTHER ……….. Petitioner(s)

V/S UNION OF INDIA AND OTHERS ….......Respondent(s)

10.CWP-6116-2024 (O&M)

M/S BHARAT RICE AND GENERAL MILLS AND OTHERS ……….. Petitioner(s)

V/S UNION OF INDIA AND OTHERS ….......Respondent(s)

11.CWP-6188-2024 (O&M)

M/S PARWATI RICE AND GENERAL MILLS AND OTHERS ……….. Petitioner(s)

V/S STATE OF PUNJAB AND OTHERS ….......Respondent(s)

12.CWP-6195-2024 (O&M)

M/S GALAXY PLYWOOD INDUSTRIES P LTD ……….. Petitioner(s)

V/S UNION OF INDIA AND OTHERS ….......Respondent(s)

13.CWP-6618-2024 (O&M)

GUPTA GRAM UDYOG SAMITI REGD ……….. Petitioner(s)

14.CWP-6626-2024 (O&M)

M/S LUXMI SWITCHGEARS PRIVATE LIMITED ……….. Petitioner(s)

15.CWP-6634-2024 (O&M)

M/S LUXMI SWITCHGEARS PRIVATE LIMITED ……….. Petitioner(s) STATE OF HARYANA AND OTHERS ….......Respondent(s)

16.CWP-6807-2024(O&M)

M/S SAKSHAM SIGNS PVT LTD ……….. Petitioner(s)

V/S EXCISE AND TAXATION OFFICER GURGAON WEST WARD 4 GURGAON ….......Respondent(s)

17.CWP-6994-2024 (O&M)

M/S BHAGWATI RICE AND GENERAL MILLS AND OTHERS ……….. Petitioner(s)

V/S STATE OF PUNJAB AND OTHERS ….......Respondent(s)

18.CWP-7131-2024 (O&M)

M/S BCL INDUSTRIES LTD ……….. Petitioner(s)

V/S STATE OF PUNJAB AND OTHERS ….......Respondent(s)

19.CWP-7144-2024 (O&M)

M/S INDUS TOWERS LIMITED ……….. Petitioner(s)

V/S STATE OF PUNJAB AND OTHERS ….......Respondent(s)

20.CWP-7155-2024 (O&M)

C.M MARKETING ASSOCIATES ……….. Petitioner(s)

V/S UNION OF INDIA AND OTHERS ….......Respondent(s)

21.CWP-7544-2024 (O&M)

RSA MOTORS PRIVATE LIMITED ……….. Petitioner(s)

22.CWP-8135-2024 (O&M)

M/S MJ INDUSTRIES AND OTHERS ……….. Petitioner(s)

23.CWP-8133-2024 (O&M)

MS UNICHARM INDIA PVT LTD ……….. Petitioner(s)

24.CWP-7670-2024 (O&M)

M/S MANJIT SINGH KAKAR ……….. Petitioner(s)

V/S THE EXCISE AND TAXATION OFFICER CUM PROPER OFFICER WARD

2 UT CHANDIGARH AND OTHERS ….......Respondent(s)

25.CWP-8055-2024 (O&M)

M/S SIMPLEX INFRASTRUCTURES LIMITED ……….. Petitioner(s)

V/S UNION OF INDIA AND OTHERS ….......Respondent(s)

26.CWP-7965-2024 (O&M)

THE BANARSI CO OP L AND C SOCIETY LTD. AND ORS.

……….. Petitioner(s)

V/S UNION OF INDIA AND ORS ….......Respondent(s)

27.CWP-8276-2024 (O&M)

M/S SINGLA CONSTRUCTION LTD ……….. Petitioner(s)

V/S STATE OF HARYANA AND OTHERS ….......Respondent(s)

28.CWP-8115-2024 (O&M)

M/S TALWAR JEWELLERY HOUSE ……….. Petitioner(s)

V/S UNION TERRITORY OF CHANDIGARH AND OTHERS ….......Respondent(s)

29.CWP-8200-2024 (O&M)

M/S SATGUR RICE MILLS AND OTHERS ……….. Petitioner(s)

STATE OF PUNJAB THROUGH ITS PRINCIPAL SECRETARY, DEPARTMENT OF EXCISE AND TAXATION AND ORS.

30.CWP-8194-2024(O&M)

M/S SADA SHIV RICE MILLS AND OTHERS ……….. Petitioner(s)

31.CWP-8193-2024 (O&M)

CPL CARS PRIVATE LIMITED ……….. Petitioner(s)

V/S STATE OF PUNJAB AND OTHERS ….......Respondent(s)

32.CWP-8192-2024 (O&M)

M/S OM BAPU RICE AND GENERAL MILLS AND ANOTHER ……….. Petitioner(s)

V/S STATE OF PUNJAB AND OTHERS ….......Respondent(s)

33.CWP-8295-2024 (O&M)

SHAGUN AUTOMOBILES PVT LTD ……….. Petitioner(s)

V/S STATE OF PUNJAB AND OTHERS ….......Respondent(s)

34.CWP-8293-2024 (O&M)

MS GANPATI AGRO