Deson Exports vs. State Of Punjab And Others

` 164 I Deson Export State of Punja CORAM: H H Present: M M M M ASHWANI K 1. A the writ petiti dated 20.08.2 passed in viol hearing was n 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 ts Vs. ab and others HON’BLE THE ACTING CHI HON’BLE MR. JUSTICE ROH Mr. Vishav Bharti Gupta, Advoc Ms. Uma Bharti, Advocate and Ms. Mamta Bharti, Advocate for Mr. Saurabh Kapoor, Addl. AG, *** KUMAR MISHRA, A.C.J. (Or At the outset, learned counsel fo ion raises various issues, he conf 024 (Annexure P/3) primarily on lation of principles of natural ju not afforded to the petitioner befo 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 “Section 75(4) in The Goods and NJAB AND HARYANA GARH 22534-2026 (O&M) f Decision: 23.07.2026 …Petitioner …Respondents IEF JUSTICE HIT KAPOOR cate, r the petitioner. Punjab 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. 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:- d Services Tax Act, 2017: ough