Shiv Shakti Print Pack vs. State Of Punjab And Ors
Held
The High Court, noting the revenue's admission and relying on Section 75(4) of the GST Act, set aside the impugned orders. It granted liberty to the revenue to pass fresh orders after providing the petitioner a due opportunity of personal hearing.
Facts
The petitioner challenged assessment/adjudication orders dated 26.08.2024 and 12.09.2025, contending that they were passed in violation of principles of natural justice as no opportunity of personal hearing was afforded before their issuance.
Key Issues
Whether an opportunity of personal hearing is mandatory under Section 75(4) of the GST Act before passing any adverse decision against an assessee.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
` 275
I
Shiv Shakti P State of Punja
CORAM: H
H
Present: M
M M
ASHWANI K
A the writ petiti dated 26.08.2 the ground th justice, as an before passing
L personal hear impugned, an due opportuni 3. hearing shall assessee. Sect IN THE HIGH COURT OF PUN AT CHANDIG
CWP-3 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 challen
The judgment continues below.
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Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.