Sr. No.146 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision : 07.04.2026 JVT TRADING PRIVATE LIMITED …PETITIONER Versus STATE OF HARYANA AND OTHERS …RESPONDENTS CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Rishab Singla, Advocate for the petitioner.

Ms. Mamta Singla Talwar, DAG, Haryana.

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DEEPAK SIBAL, J. (Oral)

Through an adjudication order dated 02.02.2024, passed under Section 74 of the Haryana Goods and Services Tax (HGST) Act, 2017 (for short- the Act), the petitioner was required to pay assessed tax for the assessment year 2017-18. On 27.02.2024, an application was filed by the petitioner, under Section 161 of the Act, seeking therein rectification of the aforesaid adjudication order dated 02.02.2024. While the petitioner’s rectification application was pending, it knocked the doors of this Court through CWP-16517-2024-M/s JVT Trading Private Limited Vs. State of Haryana and another, challenging therein the afore referred adjudication order dated 02.02.2024. However, through order of this Court dated 18.07.2024, the petitioner was relegated to avail its statutory remedy that may be available to it, in accordanc