Amritsar Oil Traders vs. State Of Punjab And Others
Held
The High Court set aside the impugned Order-in-Original, emphasizing that Section 75(4) of the GST Act mandates an opportunity of hearing where an adverse decision is contemplated. The Court allowed the revenue to pass fresh orders after providing a due opportunity of hearing to the petitioner.
Facts
The petitioner challenged an Order-in-Original dated 26.12.2023, contending it was passed in violation of natural justice as no opportunity for personal hearing was afforded. The revenue admitted that a personal hearing was not provided before the order was issued.
Key Issues
The key legal issue was whether an Order-in-Original passed without affording a personal hearing to the assessee, especially when an adverse decision is contemplated, violates the principles of natural justice and statutory provisions.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
153 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-29436-2026 (O&M) Date of Decision: 10th September, 2026. AMRITSAR OIL TRADERS
.…...Petitioner(s) V/s STATE OF PUNJAB AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
(Through Video Conference/Hybrid Mode)
Present Mr. Jaswinder Singh Bedi, Advocate, and for the petitioner. (appeared through VC)
Mr. Saurabh Kapoor, Addl. A.G., Punjab.
****
ASHWANI KUMAR MISHRA, CHIEF JUSTICE (Oral)
Order-in-Original dated 26.12.2023 is primarily questioned on the ground that the same has been passed in violation of principles of natural justice, as an opportunity of personal hearing was not afforded to the petitioners 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-in-Original dated 26.12.2023, and that fresh orders would be passed in the matter, after affording due opportunity of hearing to the petitioner.
Section 75(4) of the GST Act, 2017, provides that an opportunit
The judgment continues below.
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