IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH HUDSON INSURANCE BROKERS PRIVATE LIMITED ...Petitioner Versus UNION TERRITORY OF CHANDIGARH AND OTHERS ...Respondents

1. The date when the judgment is reserved 20.03.2026 2. The date when the judgment is pronounced 17.04.2026 3. The date when the judgment is uploaded on the website 17.04.2026

4. Whether only operative part of the judgment is pronounced or Full whether the full judgment is pronounced

5. The delay, if any, of the pronouncement of full judgment, and Not applicable reasons thereof CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MR. JUSTICE PARMOD GOYAL Present: Ms. Krati Singh, Advocate and Ms. Khushbu Sood, Advocate for the petitioner.

Mr. Sourabh Goel, Sr. Standing Counsel for the respondents.

PARMOD GOYAL, J.

Petitioner has filed the present writ petition under Articles

226/227 of Constitution of India being aggrieved by impugned order dated 24.12.2025 (Annexure P-1), passed by Commercial Tax Officer, Ward-3, Chandigarh (respondent No.2), whereby GST demand has been raised against the petitioner.

2. Petitioner is a company engaged in the business of insurance brokerage and advisory within financial and insurance service