New Raju Tent House Private Limited vs. State Of Punjab And Ors

` 151 I NEW RAJU T STATE OF P 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. of hearing sha assessee. Sect “ ( r IN THE HIGH COURT OF PUN AT CHANDIG CWP-1 Date of TENT HOUSE PRIVATE LIMI Vs. UNJAB AND OTHERS HON’BLE THE ACTING CHI HON’BLE MR. JUSTICE ROH Ms. Priyanka Singla, Advocate fo Mr. Saurabh Kapoor, Addl. AG, *** KUMAR MISHRA, A.C.J. (Or Order dated 28.09.2022 (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 PGST Act, all be granted where any adverse tion 75(4) of the Act, reads as un “Section 75(4) in The Punjab Go (4)An opportunity of hearing sh received in writing from the pers NJAB AND HARYANA GARH 18418-2026 (O&M) f Decision: 15.07.2026 ITED …Petitioner …Respondents IEF JUSTICE HIT KAPOOR for the petitioner. Punjab. 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 , 2017, provides that an opportu e decision is contemplated agains nder:- oods and Services Tax Act, 2017: hall be granted where a reques rson chargeable with tax or pena d on tural oner y of