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Jindal Stainless Limited Formally Known As Jindal Stainless Hissar Limited vs. State Of Haryana And Ors

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CWP/33319/2024HC Punjab and HaryanaGSTCNR PHHC01164498202424 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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Cause title — parties, addresses and appearances
` 239 I Jindal Stainle State of Harya CORAM: H H Present: M M M ASHWANI K 1. A the writ petiti dated 31.08.2 passed in viol hearing was n 2. P wherein, it is case has been apparent that 3. L personal hear impugned, an due opportuni IN THE HIGH COURT OF PUN AT CHANDIG CWP-3 Date of ss Limited (formerly known as J Vs. ana and others HON’BLE THE ACTING CHI HON’BLE MR. JUSTICE ROH Ms. Krati Singh, Advocate and Ms. Samiksha Uniyal, Advocate Ms. Sourabh Goel, Addl. AG, Ha *** KUMAR MISHRA, A.C.J. (Or At the outset, learned counsel fo ion raises various issues, he conf 024 (Annexure P/1) primarily on lation of principles of natural ju not afforded to the petitioner befo Para No.6 of the order under c observed that considering the lim n adjudicated on the basis of m no opportunity of personal heari 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. NJAB AND HARYANA GARH 33319-2024 (O&M) f Decision: 24.08.2026 Jindal Stainless Hissar limited) …Petitioner …Respondents IEF JUSTICE HIT KAPOOR for the petitioner. aryana. ral) or the petitioner submits that, tho fines the challenge only to the o n the ground that the same has b ustice, as an opportunity of pers ore passing the order impugned. challenge contains the conclusi mitation of time for adjudication materials on record. It is, theref ing was afforded to the petitioner ue fairly admits that opportunity petitioner before passing the o passed in the matter, after afford ough

order been onal

ions, , the fore, r. y of order ding RAJESH KUMAR 2026.08.27 11:54 I attest the accuracy and authenticity of this order/judgment.

CWP-33319-2024 (O&M) [2]

4.

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.”

5.

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.

6.

In that view of the matter, the present petition succeeds and is consequently allowed. Order dated 31.08.2024 is set aside and the authorities concerned are directed to decide the matter afresh, in accordance with law, after affording due and effective opportunity of personal hearing to the petitioner.

7.

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

(ASHWANI KUMAR MISHRA)

ACTING CHIEF JUSTICE

(ROHIT KAPOOR)

JUDGE 24.08.2026 rajesh

1.

Whether speaking/reasoned?

: Yes/No 2. Whether reportable?

: Yes/No RAJESH KUMAR 2026.08.27 11:54 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.