Sanan Valves And Tubes Private Limited vs. State Of Punjab And Another
Held
The High Court set aside the impugned orders, holding that an opportunity of hearing is mandatory under Section 75(4) of the GST Act, 2017, when an adverse decision is contemplated. The revenue was granted liberty to pass fresh orders after affording due opportunity of hearing to the petitioner.
Facts
The petitioner challenged adverse orders dated 29.12.2023 and 28.04.2024, arguing a violation of natural justice due to the absence of a personal hearing. The revenue admitted that no personal hearing was afforded to the petitioner before passing the impugned orders.
Key Issues
The key legal issue was whether adverse orders passed without affording a personal hearing, as mandated by Section 75(4) of the GST Act, 2017, are legally sustainable.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
113 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-29477-2026 (O&M) Date of Decision: 11.09.2026 SANAN VALVES AND TUBES PRIVATE LIMITED ....PETITIONER(S) VERSUS STATE OF PUNJAB AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. J. S. Bedi, Advocate (through video conferencing) for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab. ***** ASHWANI KUMAR MISHRA, CJ (Oral)
At the outset, learned counsel for the petitioner submits that, though the writ petition raises various issues, he confines the challenge only to the orders dated 29.12.2023 and 28.04.2024 (Annexure P-3) primarily on the ground that the same have been passed in violation of principles of natural justice, as an opportunity of personal hearing was not afforded to the petitioner before passing the order impugned.
Learned counsel for the revenue fairly admits that opportunity of personal hearing was not afforded to the petitioner before passing the order impugned, and that fresh orders would be passed in the matter, after affording due opportunity of hearing to the petitioner. 3.
The judgment continues below.
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