Punjab & Haryana High Court Issues Notice, Grants Interim Protection in Petition Challenging Entry Tax Assessments
Punjab & Haryana High Court Issues Notice, Grants Interim Protection in Petition Challenging Entry Tax Assessments
The Punjab & Haryana High Court has issued a notice of motion and granted interim protection in a writ petition filed by Sanden Vikas India Pvt. Ltd. challenging assessment notices under long-repealed entry tax laws.
The bench of Justice Lisa Gill and Justice Alok Jain has granted the interim relief and directed that no adverse action would be taken against the petitioner until the next hearing date.
Sandeep Chilana, Advocate for the petitioner argued that the State's power to legislate on entry tax is invalid following the removal of Entry 52 of List II of the VIIth Schedule of the Constitution of India, which occurred via a notification dated 16.09.2016.
The petitioner further contends that no "Removal of Difficulty" order could be issued for a repealed provision. Additionally, it is argued that the impugned action is illegal and arbitrary, even under the erstwhile Haryana Tax on Entry of Goods in the Local Area 2008, which provided a limitation period of three years from the end of the relevant financial year.
Additional Advocate General, Haryana, appearing on advance notice, accepted the notice on behalf of all respondents and sought time to file a reply.
On interim relief, the government assured the court that no adverse action would be taken against the petitioner until the next hearing date, effectively granting interim protection to the petitioner.
The court listed the matter on 19.05.2025.
Case Details
Case Title: Sanden Vikas India Pvt. Ltd. Versus UOI
Case No.: CWP 8560/2025
Date: 26/03/2025
Counsel For Petitioner: Sandeep Chilana
Counsel For Respondent: Sharan Sethi
Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
