IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No. 689 of 2008 DATE OF DECISION : 17.01.2008 State of Punjab and another .... PETITIONERS Versus M/s Hindustan Steel Industries, Motia Khan, Mandi Gobindgarh ..... RESPONDENT CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE RAKESH KUMAR GARG Present: Mr. A.G. Masih, Senior DAG, Punjab, for the petitioners. * * * SATISH KUMAR MITTAL, J. ( Oral ) The petitioners have filed this writ petition under Articles 226/227 of the Constitution of India with a prayer to quash the order dated 20.7.2007, passed by Vice Chairman, VAT Tribunal, Punjab, Chandigarh. Undisputedly, as per Section 68 of the Punjab Value Added Tax Act, 2005, against an order of the Tribunal passed in appeal or revision, an appeal lies to this Court on the substantial question of law. In view of this provision, we are of the opinion that this writ petition is not maintainable. Dismissed without prejudice to the right of the petitioners to CWP No. 689 of 2008 -2- avail their aforesaid remedy in accordance with law. ( SATISH KUMAR MITTAL ) JUDGE January 17, 2008 ( RAKESH KUMAR GARG ) ndj JUDGE