Mukut House Developers Pvt Ltd Vs Union of India and Others (Punjab & Haryana High Court)
Summary: The Punjab & Haryana High Court allowed the writ petition filed by Mukut House Developers Pvt Ltd, holding that the controversy raised in the petition stood concluded by the judgment of the Division Bench of the Jharkhand High Court in Usha Martin Ltd v. Additional Commissioner, Central GST and Excise Jamshedpur and Others. The petitioner sought final disposal of the writ petition in terms of the judgment passed by the Jharkhand High Court in Usha Martin. The Court recorded that the controversy raised in the present petition stood concluded by that judgment and that the Special Leave Petition against Usha Martin had also been dismissed by the Hon’ble Supreme Court of India on 17.04.2026. In view of the above, the Division Bench comprising the Acting Chief Justice and Justice Rajesh Gaur held that the present petition also deserved to be allowed for the reasons recorded in Usha Martin. Accordingly, the writ petition was allowed in terms of Usha Martin. All pending miscellaneous applications, if any, were also directed to stand disposed of.
The Punjab & Haryana High Court in Mukut House Developers Pvt. Ltd. v. Union of India & Ors., CWP-3682-2026 (O&M), decided on 01.09.2026, has allowed the writ petition concerning invocation of Section 74 of the CGST Act in respect of CENVAT credit pertaining to the erstwhile Service Tax regime and subsequently transitioned into GST.
