S And S Engineers vs. Union Of INDIA And Others
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127 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-11302-2026 (O&M) Date of Decision: 9th July, 2026. S AND S ENGINEERS
.…...Petitioner(s) V/s UNION OF INDIA AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Mr. Ishan Malhotra, Advocate, and
Mr. Nitin Bhasin, Advocate, for the petitioner.
Mr. Ajay Jagga, Addl. Standing Counsel, U.T., Chandigarh, with Mr. Aryaman Jagga, Advocate, for the respondents-U.T., Chandigarh.
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ASHWANI KUMAR MISHRA, A.C.J. (Oral)
The petitioner has approached this Court challenging (i) Notification No. 09/2023 dated 31.03.2023 (Annexure P-5) issued under Section 168A of the CGST Act, 2017, (ii) show-cause notice in Form DRC-01 dated 26.09.2023 (Annexure P-7), and (iii) order dated 15.12.2023 passed under Section 73 of the CGST Act, 2017 (Annexure P-8), primarily on the ground that the impugned proceedings have been conducted in violation of the principles of natural justice.
Learned counsel for the petitioner submits that the show-cause notice dated 26.09.2023 (Annexure P-7) was never served upon the petitioner through any valid mode prescribed under the GST Act and Rules. The notice was merely uploaded on the GST portal under the wrong tab titled "Additional Notices & Orders " instead of "Notices and Orders", thereby depriving the petitioner of an opportunity to respond. It is contended that the subsequent order dated 15.12.2023 (Annexure P-8), confirming a demand of SURESH KUMAR 2026.07.14 08:48 I attest to the accuracy and integrity of this document
CWP-11302-2026 (O&M)
`1,27,440/- has been passed solely on the ground of non-filing of reply. It is further asserted that the petitioner was not afforded any opportunity of personal hearing prior to the passing of the impugned order dated 15.12.2023. 3. Learned counsel for the respondents, appearing on advance notice, does not dispute the factual position that no opportunity of personal hearing was afforded to the petitioner before passing the order dated 15.12.2023. He fairly submits that the matter may be remitted to the competent authority for fresh adjudication after granting due opportunity of hearing to the petitioner.
In view of the fair stand taken by the respondents, the impugned order dated 15.12.2023 (Annexure P-8) is set aside. The matter is remitted to the concerned authority, who shall afford a proper opportunity of personal hearing to the petitioner and thereafter pass a fresh order strictly in accordance with law. It is further directed that no coercive action shall be taken against the petitioner during the pendency of the fresh adjudication. Any recovery already effected shall abide by the outcome of the fresh order to be passed.
The Writ Petition stands disposed of accordingly.
Pending applications, if any, shall stand disposed of accordingly.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[ROHIT KAPOOR] JUDGE July 9, 2026 Ess Kay
Whether speaking / reasoned
:
Yes / No Whether Reportable
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Yes / No SURESH KUMAR 2026.07.14 08:48 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.