Judgment
` 275
I
Shiv Shakti P State of Punja
CORAM: H
H
Present:
M
M M
ASHWANI K 1.
A the writ petiti dated 26.08.2 the ground th justice, as an before passing 2.
L personal hear impugned, an due opportuni 3.
hearing shall assessee. Sect IN THE HIGH COURT OF PUN AT CHANDIG
CWP-3 Date of rint Pack
Vs.
ab and others
HON’BLE THE CHIEF JUSTI HON’BLE MR. JUSTICE ROH Mr. Ankit Awal, Advocate for th Mr. Saurabh Kapoor, Addl. AG, Mr. Sourabh Goel, Sr. Standing C
*** KUMAR MISHRA, C.J. (Oral) At the outset, learned counsel fo ion raises various issues, he conf 2024 (Annexure P/6) and 12.09.
hat the same has been passed i opportunity of personal hearing g the order impugned.
Learned counsel for the revenu ring was not afforded to the p nd that fresh orders would be p ity of hearing to the petitioner.
Section 75(4) of the GST Act, 2 be granted where any adverse d tion 75(4) of the Act, reads as un NJAB AND HARYANA GARH
37226-2025 (O&M) f Decision: 10.09.2026
…Petitioner
…Respondents ICE HIT KAPOOR he petitioner.
, Punjab.
Counsel for respondent No.5.
) or the petitioner submits that, tho fines the challenge only to the o .2025 (Annexure P/1), primarily in violation of principles of nat g was not afforded to the petitio ue fairly admits that opportunity petitioner before passing the or passed in the matter, after afford 017, provides that an opportunit decision is contemplated agains nder:- ough order y on tural oner y of rders ding ty of st an RAJESH KUMAR 2026.09.14 12:06 I attest the accuracy and authenticity of this order/judgment.
CWP-37226-2025 (O&M) [2]
“Section 75(4) in The Goods and Services Tax Act, 2017:
(4)An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.”
4.
Similar issue also came up for adjudication before the Division Bench of this Court in Kemexel Ecommerce Pvt. Ltd. vs. State of Punjab and others, CWP-33977-2025, decided on 24.03.2026, wherein, the Division Bench held as under:- “10. In the light of the above discussion, the present petition is accepted, resulting in the setting aside of the impugned adjudication/assessment order dated 23.08.2024 (Annexure P-1).
However, liberty is granted to the respondent-revenue to proceed against the petitioner but only after following the provisions of law including Section 75(4) of the 2017 Act.
5.
In that view of the matter, the present petition also stands disposed of in terms of Kemexel Ecommerce Pvt. Ltd. (supra).
6.
All pending misc. application(s), if any, also stand disposed of.
(ASHWANI KUMAR MISHRA)
CHIEF JUSTICE
(ROHIT KAPOOR)
JUDGE 10.09.2026 rajesh 1. Whether speaking/reasoned?
:
Yes/No 2. Whether reportable?
:
Yes/No RAJESH KUMAR 2026.09.14 12:06 I attest the accuracy and authenticity of this order/judgment.