" IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 119 Rattan Builders Pvt. Ltd. Union Territory of Chandigarh and CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE M Present : Mr. Mukul Singla Mrs. Madhu Dayal, Addl. Standing Counsel, and Ms. Prerna Malhotra, DEEPAK SIBAL, J 1. Learned counsel for the petitioner, on express instructions from the petitioner, submits that the petitioner shall deposit the 25% pre under Section 62(5 U.T., Chandigarh) direction to respondent No. 2 to dispose of the petitioner’s appeal filed by it to challenge therein demand date manner. 2. Learned counsel for the revenue has no objection to the acceptance of the afore alternate prayer made on the petitioner’s behalf. 3. In the light of the above and because we also find the petitioner’s alternate prayer to be reasonable, this petition is disposed of with a direction to the petitioner to make the deposit in terms of Section 62(5) of the Act within one month from today with a further direction to respondent No. 2 to de petitioner’s appeal filed by it to challenge therein demand dated 19.11.2020 (Annexure P-1) within two months from the date of the afore deposit the petitioner, in accordance with law. 29.01.2026 shamsher IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Rattan Builders Pvt. Ltd. Versus Union Territory of Chandigarh and others HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Mukul Singla, Advocate, for the petitioner. Mrs. Madhu Dayal, Addl. Standing Counsel, and Ms. Prerna Malhotra, Junior Panel Counsel * * * * * DEEPAK SIBAL, J. (Oral) Learned counsel for the petitioner, on express instructions from the petitioner, submits that the petitioner shall deposit the 25% pre 5) of the Punjab Value Added Tax Act, 2005 U.T., Chandigarh) (for short, the Act) but all that he seeks is the issuance of a direction to respondent No. 2 to dispose of the petitioner’s appeal filed by it to challenge therein demand dated 19.11.2020 (Annexure P Learned counsel for the revenue has no objection to the acceptance of the afore alternate prayer made on the petitioner’s behalf. In the light of the above and because we also find the petitioner’s alternate prayer to be reasonable, this petition is disposed of with a direction to the petitioner to make the deposit in terms of Section 62(5) of the Act within one month from today with a further direction to respondent No. 2 to de appeal filed by it to challenge therein demand dated 19.11.2020 within two months from the date of the afore deposit the petitioner, in accordance with law. Whether speaking/reasoned : Yes / No Whether reportable : Yes / No IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-34892-2025 Date of decision : 29.01.2026 .…. Petitioner ..... Respondents HON'BLE MR. JUSTICE DEEPAK SIBAL LAPITA BANERJI , Advocate, for the petitioner. Mrs. Madhu Dayal, Addl. Standing Counsel, and Junior Panel Counsel-UT, Chandigarh. Learned counsel for the petitioner, on express instructions from the petitioner, submits that the petitioner shall deposit the 25% pre-deposit as required Punjab Value Added Tax Act, 2005 Act (as extended to but all that he seeks is the issuance of a direction to respondent No. 2 to dispose of the petitioner’s appeal filed by it to (Annexure P-1) in a time bound Learned counsel for the revenue has no objection to the acceptance of the afore alternate prayer made on the petitioner’s behalf. In the light of the above and because we also find the petitioner’s alternate prayer to be reasonable, this petition is disposed of with a direction to the petitioner to make the deposit in terms of Section 62(5) of the Act within one month from today with a further direction to respondent No. 2 to decide the appeal filed by it to challenge therein demand dated 19.11.2020 within two months from the date of the afore deposit to be made by [DEEPAK SIBAL] JUDGE [LAPITA BANERJI] JUDGE Yes / No Yes / No Printed from counselvise.com SHAMSHER SINGH 2026.01.31 12:43 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh "