232/3 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-13995 of 2020 (O&M) Date of Decision :08.09.2025 Stalwart Alloys Pvt. Ltd. .... Petitioner Versus Union of India and others .... Respondents CORAM : HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA Present : Mr. Sandeep Goyal, Advocate with Mr. Rishab Singla, Advocate for the petitioner.

Mr. Sourabh Goel, Sr. Standing Counsel, SBIC for respondent No.1 and 3.

Mr. Sourabh Goel, Addl. AG, Haryana for respondents No.2 and 4.

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LISA GILL, J.(Oral)

1. Challenge in present writ petition is to the vires of Sections 69 and 132 of Haryana Goods and Services Tax Act, 2017 (for short, ‘HGST Act’) being arbitrary, unreasonable and beyond the legislative competence and being ultravires the Constitution of India.

2. Learned counsel for the parties are ad idem that controversy as raised in the writ petition is now squarely covered in favour of revenue in terms of judgment of Hon’ble the Supreme Court in Radhika Agarwal Vs. Union of India and others, 2025 (2) TMI 1162-Supreme Court (LB) Hon’ble the Supreme Court in the said case upheld constitutional validity of Sections 69 and 132 of CGST Act, which is stated to be p