Punjab-Haryana High Court
Principal Commissioner Of Central ... vs M/S Gazebo Developers Pvt Ltd And Ors on 9 December, 2025
Bench: Harsimran Singh Sethi, Vikas Suri
CM-2919-LPA-2021 and
CM-2920-LPA-2021 in/and
LPA-1249-2021 & connected matters 1
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
(230) CM-2919-LPA-2021 and
CM-2920-LPA-2021 in/and
LPA-1249-2021
Date of Decision : December 09, 2025
Principal Commissioner of Central Goods and Service Tax,
Ludhiana
.. Appellant
Versus
M/s Gazebo Developers Pvt. Ltd and others .. Respondents
(2) CM-2921-LPA-2021 and
CM-2922-LPA-2021 in/and
LPA-1250-2021
Principal Commissioner of Central Goods and Service Tax,
Ludhiana
.. Appellant
Versus
M/s Gazebo Developers Pvt. Ltd and others .. Respondents
(3) CM-2923-LPA-2021 and
CM-2924-LPA-2021 in/and
LPA-1251-2021
Principal Commissioner of Central Goods and Service Tax,
Ludhiana
.. Appellant
Versus
M/s Gazebo Developers Pvt. Ltd and others .. Respondents
(4) CM-193-LPA-2022;
CM-192-LPA-2022 and
CM-194-LPA-2022in/and
LPA-74-2022
Principal Commissioner of Central Goods and Service Tax,
Ludhiana
.. Appellant
Versus
M/s Gazebo Developers Pvt. Ltd and others .. Respondents
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CM-2919-LPA-2021 and
CM-2920-LPA-2021 in/and
LPA-1249-2021 & connected matters 2
(5) CM-1262-LPA-2024
CM-1263-LPA-2024
CM-1264-LPA-2024
CM-1265-LPA-2024 in/and
LPA-520-2024
State of Punjab and another .. Appellant
Versus
M/s Gazebo Developers Pvt. Ltd and others .. Respondents
(6) CM-1267-LPA-2024
CM-1268-LPA-2024
CM-1269-LPA-2024
CM-1270-LPA-2024 in/and
LPA-522-2024
State of Punjab and another .. Appellant
Versus
M/s Gazebo Developers Pvt. Ltd and others .. Respondents
(7) CM-1272-LPA-2024
CM-1271-LPA-2024
CM-1273-LPA-2024
CM-1274-LPA-2024 in/and
LPA-524-2024
State of Punjab and another .. Appellant
Versus
M/s Gazebo Developers Pvt. Ltd and others .. Respondents
(8) CM-1293-LPA-2024
CM-1292-LPA-2024
CM-1294-LPA-2024
CM-1295-LPA-2024 in/and
LPA-532-2024
State of Punjab and another .. Appellant
Versus
M/s Gazebo Developers Pvt. Ltd and others .. Respondents
CORAM: HON'BLE MR. JUSTICE HARSIMRAN SINGH SETHI
HON'BLE MR. JUSTICE VIKAS SURI
Present: Mr. Sourabh Goel, Senior Standing Counsel, with
Ms. Deify Jindal, Advocate, for the appellants
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CM-2919-LPA-2021 and
CM-2920-LPA-2021 in/and
LPA-1249-2021 & connected matters 3
in LPAs 1249, 1250, 1251 of 2021 and
LPA-74-2022.
Mr. Rahul Rampal, Addl. A.G., Punjab
for the appellants (in LPAs No.520, 522, 524 and 532 of 2024).
Mr. Aayush Gupta, Advocate and
Mr. Abhishek Choudhary, Advocate, for respondent No.1
in all LPAs.
Mr. Anil Mehta, Advocate and
Ms. Sukriti Kaur, Advocate, for respondent No.2.
HARSIMRAN SINGH SETHI J. (ORAL)
CM-2919-LPA-2021 in LPA-1249-2021 CM-2921-LPA-2021 in LPA-1250-2021 CM-2923-LPA-2021 in LPA-1251-2021 CM-193-LPA-2022 in LPA-74-2022 Present applications have been filed seeking condonation of delay of 156 days in filing the appeals.
Keeping in view the averments made in the applications, which are duly supported by an affidavit, the applications are allowed. Delay of 156 days in filing the appeals is condoned. CM-1262-LPA-2024 in LPA-520-2024 CM-1268-LPA-2024 in LPA-522-2024 CM-1271-LPA-2024 in LPA-524-2024 CM-1292-LPA-2024 in LPA-532-2024 Present applications have been filed seeking condonation of delay of 1572 days in filing the appeals.
Keeping in view the averments made in the applications, which are duly supported by an affidavit, the applications are allowed. Delay of 1572 days in filing the appeals is condoned. CM-192-LPA-2022 in LPA-74-2022 Present application has been filed seeking condonation of delay of 56 days in re-filing the appeal.
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1. By this common order, eight appeals, the details of which have been given in the heading, are being disposed of as all these appeals involve the same question of law on similar facts.
2. Learned counsel for the parties agree that the orders impugned dated 11.09.2019 and 06.10.2020 passed by the learned Single Judge be set aside and the cases be remanded back to the learned Single Judge to be decided on merits as the issue raised either on behalf of the respondents M/s Royal Industries or M/s Gazebo Developers Pvt. Ltd, on the merits of the case were not decided as the writ petitions were only disposed of by the learned Single Judge on the basis of compromise entered into between M/s Royal Industries and M/s Gazebo Developers Pvt. Ltd.
3. Keeping in view the fact that all the parties agree that the matter be remanded back to the learned Single Judge for fresh adjudication keeping in view the respective assertions based either on merit or on compromise or keeping in view the developments which have come into being, the impugned orders dated 11.09.2019 and 06.10.2020 passed by the learned Single Judge are set aside. The writ petitions are remanded back to the learned Single Judge for fresh adjudication while keeping into consideration the application filed by the appellant-Principal Commissioner of Central Goods and Service Tax, Ludhiana.
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4. The present appeals are disposed of in above terms.
5. Civil miscellaneous application pending if any, also stands disposed of.
6. A photocopy of this order be placed on the file of other connected cases.
(HARSIMRAN SINGH SETHI)
JUDGE
December 09, 2025 (VIKAS SURI)
harsha JUDGE
Whether speaking/reasoned : Yes
Whether reportable : No
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