Sukh Industries vs. State Of Punjab
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142 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-27480-2026 (O&M) Date of Decision: 27.08.2026 SUKH INDUSTRIES ....PETITIONER(S) VERSUS STATE OF PUNJAB AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Ms. Ramneek Kaur Sandhu, Advocate and Mr. Deepak Gupta, Advocate for the petitioner.
Mr. Saurabh Kapoor, Addl. AG, Punjab. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
The short ground on which the Show Cause Notice (SCN) in Form GST REG-17 dated 21.05.2026 (Annexure P-1) is assailed is that, though the notice refers to the documents forming part of the proceedings to be initiated against the petitioner, no such documents were actually attached to the SCN.
Learned counsel for the revenue does not dispute the factual proposition urged in this regard.
Once that be so, we are of the view that the SCN, without annexing the relevant documents, would not amount to granting an appropriate opportunity to the petitioner to contest the proceedings.
In view of the above, the SCN dated 21.05.2026 (Annexure P-1) issued to the petitioner is set aside. However, liberty stands reserved to the respondents to initiate fresh proceedings against the petitioner in accordance with law. RAHUL JOSHI 2026.08.29 11:57 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-27480-2026 (O&M)
2
Disposed of in above terms.
All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]
JUDGE AUGUST 27, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.29 11:57 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
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