Ms Stride Infraa vs. State Of Haryana And Others
Held
The Court held that Section 75(4) of the GST Act mandates an opportunity of hearing when an adverse decision is contemplated. The impugned orders were passed in violation of this provision.
Facts
The petitioner challenged GST orders primarily on the ground that personal hearing was not afforded before their passing, violating principles of natural justice. The revenue admitted that a personal hearing was not granted.
Key Issues
Whether the impugned GST orders were passed in violation of the principles of natural justice by not affording a personal hearing to the petitioner.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
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6 I
M/s Stride Inf State of Harya
CORAM: H
H
Present: M
M
ASHWANI K
A the writ petiti dated 24.04.2 07.01.2026 (A 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. Tarang Goyal, Advocate for 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/11), order dat Annexure P/15), primarily on t 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
12482-2026 (O&M) f Decision: 09.09.2026 …Petitioner …Respondents ICE HIT KAPOOR the petitioner. Haryana. ) or the petitioner submits that, tho fines the challenge only to the o ed
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.