M/S Egc Network PVT LTD vs. Union Of INDIA And Others
Facts
The petitioner, M/s EGC Network Pvt. Ltd., received a show cause notice dated May 16, 2025, for the tax period April 2018 to March 2021, indicating GST dues. The petitioner filed a detailed reply on June 16, 2025. Subsequently, an adjudication order dated December 17, 2025, was passed. The petitioner contended that its written reply was not considered before the adjudication order was passed, rendering it liable to be set aside for lack of application of mind. The respondents stated that while the petitioner filed a response on the GST portal, it was not visible to the authority who passed the adjudication order.
Held
The Court held that the respondents' stand clearly indicated that the petitioner's written response had been ignored before or at the time of passing the impugned adjudication order. Consequently, the order was deemed unsustainable in law, having been passed without application of mind and in violation of the principles of natural justice. The Court set aside the impugned adjudication order dated December 17, 2025. However, liberty was granted to the respondents to pass a fresh adjudication order, provided they first consider the petitioner's written response and afford the petitioner an opportunity for a personal hearing. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the impugned adjudication order dated December 17, 2025, is liable to be set aside for being passed without considering the petitioner's written response to the show cause notice dated May 16, 2025, thereby violating principles of natural justice and principles of fair play? (Question of law/mixed law and fact). Petitioner's contention: The petitioner argued that despite filing a detailed written response to the show cause notice, the adjudication order was passed without considering it. This failure to consider the response demonstrates a lack of application of mind and renders the order unsustainable in law. Respondents' contention: The respondents submitted that the petitioner's written response was filed on the GST portal but was not visible to the authority who passed the adjudication order. This prevented the authority from considering the response.
Sections Cited
None explicitly mentioned in the provided text.
AI-generated summary — verify with the full judgment below
116 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision : April 28, 2026 M/s EGC Network Pvt. Ltd. ...... Petitioner Versus Union of India and others ...... Respondents
CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE YASHVIR SINGH RATHOR *** Present :- Mr. Sandeep Goyal, Senior Advocate with Mr. Rishabh Singla, Advocate for the petitioner. Ms. Sharmila Sharma, Senior Panel Counsel for the respondents.
*** DEEPAK SIBAL
, J (Oral)
Through show cause notice dated 16.05.2025, for the tax period April 2018 till March 2021, the petitioner was put to notice that GST dues were payable by it. On 16.06.2025, the petitioner filed a detailed reply to the said show cause notice after which the impugned adjudication order dated 17.12.2025 was passed.
Learned Senior counsel for the petitioner submits that though the petitioner had filed a written response to the Show Cause Notice dated 16.05.2025 but the same has not been considered before passing of the impugned adjudication order dated 17.12.2025. Therefore, the impugned adjudication ord
The judgment continues below.
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