Mahavir Metal Company vs. State Of Punjab And Other
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 granted liberty to 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 26.04.2024, contending it was passed in violation of natural justice as no personal hearing was afforded. The revenue counsel admitted that the petitioner was not given an opportunity of personal hearing before the order was issued.
Key Issues
Whether an Order-in-Original passed without affording a personal hearing, in violation of principles of natural justice and Section 75(4) of the GST Act, is legally sustainable.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
149 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-29422-2026 (O&M) Date of Decision: 10th September, 2026. MAHAVIR METAL COMPANY
.…...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 26.04.2024 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 26.04.2024, 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 opportuni
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.