2026 (8) TMI 411

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....7-2025, CWP-13962-2025, CWP-13969-2025, CWP-14044-2025, CWP-14079-2025, CWP-14080-2025, CWP-14295-2025, CWP-14323-2025, CWP-14342-2025, CWP-14349-2025, CWP-14390-2025, CWP-14392-2025, CWP-14396-2025, CWP-14437-2025, CWP-14459-2025, CWP-14705-2025, CWP-15285-2025, CWP-15345-2025, CWP-15686-2025, CWP-16041-2025, CWP-16401-2025, CWP-16441-2025, CWP-16450-2025, CWP-16667-2025, CWP-16738-2025, CWP-16746-2025, CWP-16841-2025, CWP-16911-2025, CWP-17605-2025, CWP-17687-2025, CWP-17755-2025, CWP-17821-2025, CWP-18882-2025, CWP-18931-2025, CWP-18947-2025, CWP-18951-2025, CWP-18952-2025, CWP-18998-2025, CWP-18999-2025, CWP-19266-2025, CWP-19974-2025, CWP-20012-2025, CWP-21384-2025, CWP-21386-2025, CWP-21388-2025, CWP-22177-2025, CWP-22361-2025, CWP-23240-2025, CWP-23828-2025, CWP-24391-2025, CWP-26579-2025, CWP-26595-2025, CWP-28631-2025, CWP-29797-2025, CWP-29799-2025, CWP-29970-2025, CWP-30667-2025, CWP-9465-2026 CWP-31923-2025, CWP-31960-2025, CWP-31990-2025, CWP-31991-2025, CWP-31996-2025, CWP-31997-2025, CWP-32818-2025, CWP-32839-2025, CWP-32932-2025, CWP-34854-2025, CWP-36067-2025, CWP-36165-2025, CWP-37703-2025, CWP-37704-2025, CWP-37705-2025, CWP-38754-2025, CWP-39400-2025, CWP-4731-2....

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.... 16746 and 8843 of 2025. For the Petitioner(s): Mr. Abhinav Narang, Advocate, in CWP-10938-2025. For the Petitioner(s): Mr. Rose Gupta, Advocate, Mr. Prateek Garg, Advocate, Ms. Neha Anand Mahajan, Advocate, Ms. Nitika Gupta, Advocate, Ms. Nitasha Singla, Advocate, Mr. Sukhwinder Singh, Advocate, in CWP-12283-2025. For the Petitioner(s): Mr. Chetan Jain, Advocate, in CWP-38754-2025. For the Petitioner in CWP-32932-2025: Mr. Manveer Singh, Advocate and Mr. M.P. Devnath, Advocate,. For the Petitioner(s): Mr. Aman Mittal, Advocate and Mr. Sagar Verma, Advocate, Mr. Simranjit Singh, Advocate, in CWP-28631-2025 and CWP-3854-2026. For the Petitioner(s): Mr. Rajeev Sharma, Advocate Ms. Diksha, Advocate, Mr. Kapish Singla, Advocate, in CWP-39400-2025. For the petitioner(s): Mr. Shantanu Bansal, Advocate in CWP-20012-2025. For the Petitioner(s): Mr. Varun Aryan Sharma, Advocate, in CWP-37703, 37704, 37705-2025. For the Petitioner(s): Ms. Krati Singh, Advocate and Ms. Samiksha Uniyal, Advocate,   For the Respondent: Mr. Chetan Mittal, Senior Advocate with Mr. Udit Garg, Additional A.G., Haryana Ms. Mamta Singla Talwar, DAG, Haryana. For the Respondent-St....

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....or short, "the 2016 Act") through which Entry 52 in List II was omitted; Section 19 of the 2016 Act inter alia provided that any provision of law relating to tax on entry of goods or services or on both in force in any State immediately before the commencement of the 2016 Act, which was inconsistent with the provisions of the Constitution, as amended by the 2016 Act, shall continue to be in force until amended or repealed within one year; through Jindal Stainless Ltd. and another Vs. State of Haryana and others (2017) 12 SCC 1, a Bench of nine Hon'ble Judges of the Supreme Court answered the reference and remitted the matters to be decided by Division Benches of the Supreme Court in light of the law laid down by their Lordships; in 'State of U.P. and Ors. Vs. Indian Oil Corporation Limited and Ors. (2019) 17 SCC 815', the Division Bench of the Supreme Court remitted the matters to the respective High Courts; on 01.07.2017, the 2017 Act was enacted by the State of Haryana; as per Section 174 of the 2017 Act, the 2008 Act was repealed and under Section 174(2) it was provided that all actions taken under the 2008 Act shall remain saved; through the 2021 Act, the State of Haryana amend....

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....ctronics Pvt. Limited (supra) had withdrawn its petition but the accompanying bunch of petitions, with their lead case being 'BTL EPC Ltd. Vs. State of West Bengal and others', is still pending before the Supreme Court with interim stay granted by the Supreme Court on 24.03.2025 still continuing. 8. Per contra, learned State counsel submitted that as soon as the 2008 Act was promulgated, the same was challenged and set aside by a Division Bench of this Court and thereafter the matter remained pending before the Supreme Court; on 08.09.2016 through the 2016 Act the Constitution was amended and thereafter, the matters were remitted to this Court for a fresh decision; in terms of the 2016 Act and within the allocated time, the State promulgated the 2017 Act through which the 2008 Act was repealed with all actions taken under the same saved under Section 174(2) of the 2017 Act; Section 174(2) of the 2017 Act is not under challenge under which all actions under the 2008 Act were saved; the 2021 Act was introduced and the 2024 order was passed which merely lays down the process to implement the saved actions under the 2008 Act which could have not been done earlier due to pendency of ....