Creatif Design vs. State Of Haryana And Others
Original PDF →CWP/29948/2025HC Punjab and HaryanaGSTCNR PHHC01160737202512 May 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI2 pages
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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF PUNJAB & HARYANA
AT CHANDIGARH
Sr. No. 209 (urgent list)
CWP No. 29948 of 2025
Date of decision: 12.05.2026
M/s Creatif Design
.....Petitioner
Versus
State of Haryana and others
.....Respondents
CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL
HON'BLE MS. JUSTICE LAPITA BANERJI
Present :
Mr. Sandeep Goyal, Senior Advocate with
Mr. Aditya Gupta, Advocate for the petitioner.
Ms. Mamta Singla Talwar, DAG, Haryana.
* * *
DEEPAK SIBAL, J. (Oral)
(1)
This petition is directed against ten orders cumulatively
annexed with the petition as Annexure P-4 through which the petitioner was
denied refund of GST without affording to the petitioner any opportunity of
personal hearing and in the case of two rejection orders dated 07.06.2024
and 05.09.2024 without even issuance of a show cause notice.
(2)
Learned State counsel does not dispute the afore factual
position.
(3)
Proviso to Rule 92 (3) of the Central Goods and Services Tax
(CGST) Rules, 2017 (for short – 2017 Rules) clearly provides that before
refund of GST is to be denied to an assessee, the assessee is required to be
granted opportunity of personal hearing which in this case has been denied.
That being so, the impugned rejection orders, cumulatively appended with
this petition as Annexure P-4, are not only violative of the principles of
SUNIL YADAV
2026.05.15 11:12
I attest to the accuracy and
authenticity of this order. Chandigarh
CWP No.29948 of 2025 [2]
natural justice but also contravene the proviso to Rule 92(3) of the 2017 Rules and are therefore, set aside. However, liberty is granted to the respondent(s) to proceed afresh, in accordance with law.
( DEEPAK SIBAL )
JUDGE
12.05.
2026
( LAPITA BANERJI ) sunil yadav
JUDGE
Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SUNIL YADAV 2026.05.15 11:12 I attest to the accuracy and authenticity of this order. Chandigarh
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.