Ms Shri Ram Alloys vs. Union Of INDIA Others
Held
The Court set aside the impugned order, noting the revenue's admission of not providing a personal hearing. It directed the revenue to pass fresh orders after affording due opportunity of hearing, in line with Section 75(4) of the GST Act.
Facts
The petitioner challenged an Order-in-Original dated 29.12.2023, arguing it was passed without affording a personal hearing, thereby violating principles of natural justice.
Key Issues
The primary legal issue was whether an Order-in-Original passed without affording a personal hearing, as required by Section 75(4) of the GST Act, is legally sustainable.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
132 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-29283-2026 (O&M) Date of Decision: 10th September, 2026. M/S. SHRI RAM ALLOYS
.…...Petitioner(s) V/s UNION OF INDIA AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Mr. R. Kartikeya, Advocate and
Mr. Viney Kumar, Advocate for the petitioner.
Ms. Sharmila Sharma, Senior Panel Counsel, UOI, with Mr. Navnit Sharma, Advocate for respondent No.
Mr. Sourabh Goel, Addl. A.G., Haryana.
****
ASHWANI KUMAR MISHRA, CHIEF JUSTICE (Oral)
Order-in-Original dated 29.12.2023 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 29.12.2023, 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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