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M/S H.R.A Sales Private Limited vs. State Of Haryana And Others

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CWP/12732/2024HC Punjab and HaryanaGSTCNR PHHC01071561202431 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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Cause title — parties, addresses and appearances
` 109 I M/s H.R.A. S State of Harya CORAM: H H Present: M M M ASHWANI K CM-14775-C P the writ peti Ecommerce decided on 24 F allowed and m CWP-12732- 1. T assailed on th natural justice petitioner befo 2. L personal hear IN THE HIGH COURT OF PUN AT CHANDIG CM-14 CWP-1 Date of ales Pvt. Ltd. Vs. ana and others HON’BLE THE ACTING CHI HON’BLE MR. JUSTICE ROH Mr. Sandeep Goyal, Sr. Advocat Mr. Rishab Singla, Advocate for Mr. Sourabh Goel, Addl. AG, Ha *** KUMAR MISHRA, A.C.J. (Or CWP-2026 Prayer in the application under S tion in terms of judgment ren Pvt. Ltd. vs. State of Punja 4.03.2026. For the reasons as are mention main writ petition is taken on boa -2024 (O&M) The order impugned dated 30.03 he ground that the same has been e, as an opportunity of persona fore passing the order impugned. Learned counsel for the revenu ring was not afforded to the p NJAB AND HARYANA GARH 4775-CWP-2026 in/and 12732-2024 (O&M) f Decision: 31.08.2026 …Petitioner …Respondents IEF JUSTICE HIT KAPOOR e with the petitioner. aryana. ral) Section 151 of CPC is for disposa ndered by this Court in Kem ab and others, CWP-33977-20 ned in the application, the sam ard for today itself. 3.2024 (Annexure P/11) is prima n passed in violation of principle al hearing was not afforded to ue fairly admits that opportunity petitioner before passing the o al of mexel 025, me is arily es of o the y of

order RAJESH KUMAR 2026.09.02 13:51 I attest the accuracy and authenticity of this order/judgment.

CWP-12732-2024 (O&M) [2]

impugned, and that fresh orders would be passed in the matter, after affording due opportunity of hearing to the petitioner.

3.

Section 75(4) of the GST Act, 2017, provides that an opportunity of hearing shall be granted where any adverse decision is contemplated against an assessee. Section 75(4) of the Act, reads as under:- “Section 75(4) in The Goods and Services Tax Act, 2017: (4)An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.”

4.

others, CWP-33977-2025, decided on 24.03.2026, wherein, the Division Bench held as under:- “10. In the light of the above discussion, the present petition is accepted, resulting in the setting aside of the impugned adjudication/assessment order dated 23.08.2024 (Annexure P-1). However, liberty is granted to the respondent-revenue to proceed against the petitioner but only after following the provisions of law including Section 75(4) of the 2017 Act.

5.

In that view of the matter, the present petition also stands disposed of in terms of Kemexel Ecommerce Pvt. Ltd. (supra).

6.

All pending misc. application(s), if any, also stand disposed of.

(ASHWANI KUMAR MISHRA)

ACTING CHIEF JUSTICE

(ROHIT KAPOOR)

JUDGE 31.08.2026 rajesh

1.

Whether speaking/reasoned?

: Yes/No 2. Whether reportable?

: Yes/No RAJESH KUMAR 2026.09.02 13:51 I attest the accuracy and authenticity of this order/judgment.

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.