Bansal Textiles vs. State Of Haryana And Another
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CWP-18478-2026 (O&M) 1
141 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-18478-2026 (O&M) Date of decision: 16.07.2026 M/S BANSAL TEXTILES ....Petitioner Versus STATE OF HARYANA AND ANOTHER ...Respondents CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Sandeep Goyal, Sr. Advocate with Ms. Aakriti, Advocate for the petitioner. Mr. Sourabh Goel, Addl. A.G., Haryana. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
Following orders were passed, after hearing the counsel for the parties, on 02.07.2026:- “Argument is that the show cause notice is wholly vague and does not contain the description of alleged violation on the part of the petitioner and, therefore, subsequent orders passed without furnishing details are in clear violation of principles of natural justice. Learned counsel for the respondents prays and is allowed ten days’ time to obtain instructions in the matter. List on 16.07.2026.”
Learned counsel for the respondents has obtained instructions, whereupon it remains undisputed that the details with regard to the alleged violation were not furnished along with the show cause notice issued to the petitioner. Learned counsel states that instead of keeping the matter pending, it MOHIT GOYAL 2026.07.20 10:54 I attest to the accuracy and integrity of this document
CWP-18478-2026 (O&M) 2
would be appropriate that the authority be permitted to issue a corrigendum to the show cause notice and furnish details, whereafter the petitioner can submit reply, and appropriate order can be passed thereafter.
The stand taken by the counsel for the respondents, appears to be reasonable.
In that view of the matter, we allow the present petition and quash the impugned order dated 30.12.2025 (Annexure P-3) passed under section 122 of the GST Act, 2017. The authority concerned shall be at liberty to issue a corrigendum and furnish details with regard to alleged departure, justifying initiation of action under section 122 of the Act, within a period of four weeks from today.
The petitioner shall be at liberty to submit reply to such corrigendum to the show cause notice, whereafter the authorities concerned shall be at liberty to pass a fresh reasoned order, after providing an opportunity of hearing to the petitioner.
(ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE
(ROHIT KAPOOR) 16.07.2026
JUDGE mohit goyal Whether speaking/reasoned : Yes / No Whether reportable : Yes / No MOHIT GOYAL 2026.07.20 10:54 I attest to the accuracy and integrity of this document
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.