Super Cut Engineers vs. State Of Punjab And Others

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CWP/24594/2026HC Punjab and HaryanaGSTCNR PHHC01130298202607 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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Cause title — parties, addresses and appearances
` 129 I Super Cut Eng State of Punja CORAM: H H Present: M ( M M ASHWANI K 1. A the writ petiti dated 15.01.2 been passed personal hear impugned. 2. L personal hear impugned, an due opportuni 3. hearing shall assessee. Sect IN THE HIGH COURT OF PUN AT CHANDIG CWP-2 Date of gineers Vs. ab and others HON’BLE THE ACTING CHI HON’BLE MR. JUSTICE ROH Mr. Umang Goyal, Advocate for (through video conferencing) Mr. Tarang Goyal, Advocate for Ms. Samdisha Kaur, AAG, Punja *** KUMAR MISHRA, A.C.J. (Or At the outset, learned counsel fo ion raises various issues, he conf 2026 (Annexure P/10) primarily in violation of principles of na ring was not afforded to the p 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 NJAB AND HARYANA GARH 24594-2026 (O&M) f Decision: 07.08.2026 …Petitioner …Respondents IEF JUSTICE HIT KAPOOR the petitioner. ab. ral) or the petitioner submits that, tho fines the challenge only to the o y on the ground that the same atural justice, as an opportunity petitioner before passing the o ue fairly admits that opportunity petitioner before passing the o passed in the matter, after afford 017, provides that an opportunit decision is contemplated agains nder:- ough

order has y of order y of order ding ty of st an RAJESH KUMAR 2026.08.11 14:03 I attest the accuracy and authenticity of this order/judgment.

CWP-24594-2026 (O&M) [2]

“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 07.08.2026 rajesh

1.

Whether speaking/reasoned?

: Yes/No 2. Whether reportable?

: Yes/No RAJESH KUMAR 2026.08.11 14:03 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.