2026 (9) TMI 1573

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....lant : Mr. Amit Bajaj, Advocate Mr. Saurabh Kapoor, Addl. AG, Punjab. ORDER ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. At the outset, learned counsel for the petitioner submits that, though the writ petition raises various issues, he confines the challenge only to the order dated 18.05.2026 (Annexure P-2) primarily on the ground that the same has been passed in violation of principles of n....

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....h tax or penalty, or where any adverse decision is contemplated against such person." 4. Similar issue also came up for adjudication before the Division Bench of this Court in Kemexel Ecommerce Pvt. Ltd. vs. State of Punjab and others, CWP-33977-2025, decided on 24.03.2026, wherein, the Division Bench held as under:- "10. In the light of the above discussion, the present petition is ac....