Saurabh Impex vs. State Of Punjab And Other
Held
The Court held that an opportunity of personal hearing must be granted before passing any adverse order against an assessee, as mandated by Section 75(4) of the GST Act. The impugned order was set aside for non-compliance.
Facts
The petitioner challenged an order passed under the GST Act, primarily on the ground that it violated principles of natural justice by not affording a personal hearing. The revenue conceded that no personal hearing was granted.
Key Issues
Whether an order passed without affording a personal hearing to the assessee violates principles of natural justice and Section 75(4) of the GST Act.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
151 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-29230-2026 (O&M) Date of Decision: 09.09.2026 SAURABH IMPEX ....PETITIONER(S) VERSUS STATE OF PUNJAB AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. J. S. Bedi, Advocate (through video conferencing) for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab. ***** ASHWANI KUMAR MISHRA, CJ (Oral)
At the outset, learned counsel for the petitioner submits that, though the writ petition raises various issues, he confines the challenge only to the order dated 22.07.2026 (Annexure P-3) primarily 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 petitioner 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 impugned, 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
The judgment continues below.
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