Deepak Goel Prop Ms K R Rice Mills vs. State Of Punjab And Others

` 273 I Deepak Goel State of Punja CORAM: H H Present: M ( M ASHWANI K 1. O the ground th justice, as an before passing 2. L personal hear impugned, an due opportuni 3. hearing shall assessee. Sect “ ( r o p IN THE HIGH COURT OF PUN AT CHANDIG CWP-1 Date of Vs. ab and others HON’BLE THE ACTING CHI HON’BLE MR. JUSTICE ROH Mr. Rakesh Cajla, Advocate for t (through video conferencing) Ms. Samdisha Kaur, AAG, Punja *** KUMAR MISHRA, A.C.J. (Or Order dated 31.12.2025 (Annex hat the same has been passed i opportunity of personal hearing g the order impugned. 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 (4)An opportunity of hearing sh received in writing from the pers or where any adverse decisio person.” NJAB AND HARYANA GARH 18360-2026 (O&M) f Decision: 20.07.2026 …Petitioner …Respondents IEF JUSTICE HIT KAPOOR the petitioner. ab. ral) ure P/1) is primarily questioned in violation of principles of nat g was not afforded to the petitio 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: hall be granted where a reques rson chargeable with tax or pena on is contemplated against s d on tural oner y of