M/S Prime Vision Industries PVT LTD vs. State Of Punjab And Others
Original PDF →No AI summary yet for this judgment.
` 113 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-13710-CWP-2026 in/and CWP-23467-2026 (O&M) Date of Decision: 13.08.2026 M/S PRIME VISION INDUSTRIES PVT LTD …PETITIONER(S) Vs. STATE OF PUNJAB AND OTHERS …RESPONDENT(S) CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Navdeep Monga, Advocate for the applicant-petitioner. Ms. Samdisha Kaur, AAG, Punjab.
*** ASHWANI KUMAR MISHRA, A.C.J. (Oral) CM-13710-CWP-2026 (preponement)
This application under Article 226 of the Constitution of India read with Section 151 CPC has been filed on behalf of the applicant-petitioner for preponement of the main writ petition and disposal of the same in light of judgment passed in Kemexel E-Commerce Private Limited vs. State of Punjab and others, CWP No.33977 of 2025. 2. For the reasons mentioned in the application, the same is allowed.
The date already fixed in the main writ petition i.e., 26.08.2026 is preponed to today.
With the consent of both the parties, main writ petition is taken on board for final disposal. RAHUL JOSHI 2026.08.14 14:25 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-23467-2026 (O&M) [2] Main Case (O&M)
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 29.12.2025 (Annexure P/5) 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 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.” 8. and 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. RAHUL JOSHI 2026.08.14 14:25 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-23467-2026 (O&M) [3]
In that view of the matter, the present petition also stands disposed of in terms of Kemexel Ecommerce Pvt. Ltd. (supra).
All pending misc. application(s), if any, also stand disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) JUDGE 13.08.2026 Rahul Joshi
Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No RAHUL JOSHI 2026.08.14 14:25 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
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.