M/S Guru Harkrishan Hydraulics Faridabad vs. State Of Haryana And Others
Held
The Court held that an opportunity of personal hearing must be granted before passing an adverse order, as mandated by Section 75(4) of the GST Act. The impugned order was set aside due to the violation of this principle.
Facts
The petitioner challenged an order passed on 23.08.2024, arguing that it was passed in violation of natural justice as no personal hearing was afforded. The revenue admitted that a personal hearing was not granted.
Key Issues
Whether the impugned order was passed in violation of the principles of natural justice by not affording a personal hearing to the petitioner before passing an adverse order.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
` 249
I
M/s Guru Har State of Harya
CORAM: H
H
Present: M
M
ASHWANI K
A the writ petiti dated 23.08.2 passed in viol hearing was n
L personal hear impugned, an due opportuni 3. hearing shall assessee. Sect “ IN THE HIGH COURT OF PUN AT CHANDIG
CWP-1 HON’BLE THE CHIEF JUSTI HON’BLE MR. JUSTICE ROH Mr. Rajiv Agnihotri, Advocate fo Mr. Sourabh Goel, Addl. AG, H
*** KUMAR MISHRA, C.J. (Oral) At the outset, learned counsel fo ion raises various issues, he conf 024 (Annexure P/4) primarily on lation of principles of natural ju not afforded to the petitioner befo 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 “Section 75(4) in The Goods and NJAB AND HARYANA GARH
16813-2025 (O&M) f Decision: 09.09.2026
…Petitioner
…Respondents ICE HIT KAPOOR or the petitioner. Haryana. ) or the petitioner submits that, tho fines the challenge only to the o n the ground that the same has b
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.