M/S Duhan Electrical Works Private Limited vs. State Of Haryana And Others
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CWP-19252-2026 (O&M) 1
146 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-19252-2026 (O&M) Date of decision: 01.07.2026 M/S DUHAN ELECTRICAL WORKS PRIVATE LIMITED ....Petitioner Versus STATE OF HARYANA AND OTHERS ...Respondents CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Peyush Pruthi, Advocate for the petitioner. Mr. Sourabh Goel, Addl. A.G., Haryana. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
Though the petitioner has questioned the legality of section 16(2)(c) of the Central GST Act/Haryana GST Act, 2017, but at the time of hearing of the matter, the challenge is confined to the orders dated 11.09.2023 and 22.12.2023 contained in Annexure P-4 and P-8 respectively, and is pressed on the ground of denial of opportunity of personal hearing to the petitioner.
It is submitted that though the format of the show cause notice indicated time and date to be specified for the personal hearing, but the column was left blank. Even in the reminders, the column is left blank. It is, therefore, submitted that the passing of orders without affording an opportunity of personal hearing would be violative of principles of natural justice.
Learned counsel representing the respondents, who has appeared on advance notice, on instructions from Mr. Anshuman Jhukral, ETO, does not dispute the factual plea that opportunity of personal hearing has not been MOHIT GOYAL 2026.07.06 14:27 I attest to the accuracy and integrity of this document
CWP-19252-2026 (O&M) 2
afforded to the petitioner. Learned counsel for the respondents, therefore, states that the matter can be conveniently remitted back to the concerned authority, for affording an opportunity of personal hearing to the petitioner to proceed afresh, in accordance with law.
In view of the fair stand taken by the respondents, this matter is remitted back to the authority concerned, and the impugned order dated 22.12.2023 (Annexure P-8) is set aside for such reasons. The respondents shall afford an opportunity of personal hearing to the petitioner pursuant to the show cause notice, and shall be at liberty to proceed further in accordance with law. It is further provided that no coercive action henceforth shall be taken in the matter and any recovery already made shall abide by the fresh orders to be passed in accordance with law.
Petition stands disposed of accordingly.
Pending applications, if any, shall stand disposed of.
(ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE
(ROHIT KAPOOR) 01.07.2026
JUDGE mohit goyal Whether speaking/reasoned : Yes / No Whether reportable : Yes / No MOHIT GOYAL 2026.07.06 14:27 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.