Ms Nexas Electrotech Private Limited vs. State Of Haryana And Another
Held
The Court granted the petitioner a further two weeks to file the appeal on the portal. It also directed that any amount coercively recovered from the petitioner be adjusted towards the 10% pre-deposit contemplated under Section 107(6)(b) of the Act.
Facts
The petitioner challenged an order passed under Section 73, alleging violation of Section 75(7) and seeking restoration of coercively recovered funds. An earlier writ petition had granted the petitioner liberty to file an appeal despite limitation, but the petitioner claimed inability to do so due to technical glitches or filing with the wrong authority.
Key Issues
The key issues were the validity of an order passed under Section 73 in light of Section 75(7) regarding service, the petitioner's right to file an appeal despite limitation and alleged technical difficulties, and the adjustment of coercively recovered amounts.
Sections Cited
Section 73, Section 75(7), Section 107(6)(b)
AI-generated summary — verify with the full judgment below
CWP-30325-2026 (O&M) 1
132 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-30325-2026 (O&M) Date of decision: 17.09.2026 M/S NEXAS ELECTROTECH PRIVATE LIMITED ....Petitioner Versus STATE OF HARYANA AND ANOTHER ...Respondents CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Gurjant Singh, Advocate for the petitioner. Mr. Sourabh Goel, Addl. A.G., Haryana. ***** ASHWANI KUMAR MISHRA, C.J. (Oral)
The petitioner is aggrieved by the order dated 30.12.2025 (Annexure P-6) passed under section 73 of the CGST/HGST Act, 2017, alleging it to be in violation of section 75(7) of the Act. The petitioner has also prayed to direct the respondents to restore/re-credit the sum of Rs.51,86,605/- coercively recovered from the petitioner along with applicable interest.
The undisputed facts, as emerge on record, are that a show cause notice was issued to the petitioner in Form GST DRC-01 on 30.09.2025. This ultimately led to passing of the order-in-original dated 30.12.2025. The order passed by the adjudicating authority was earlier
The judgment continues below.
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