M/S Creative Impex vs. State Of Punjab And Anr
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CWP- 9446-2
IN THE
M/s Creative I
State of Punjab CORAM : H
H
Present : M
fo
M
DEEPAK SIB
T 74 of the Cent of the CGST A 2019-20 to th account of sus thereto but in petitioner’s wr the impugned response to the 2. L had filed a wr the same was passing of the 3. In 30.12.2025 is 026 (O&M) Sr. No.138
E HIGH COURT OF PUNJAB CHANDIGARH CWP- 944 Date of De
Impex
Versus b and another
HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Sholab Arora, Advocate, or the petitioner. Mr. Saurabh Kapoor, Additional A *** BAL, J. (Oral)
he petitioner was issued a show tral Goods and Services Tax Act Act, 2017 and PGST Act, 2017 e effect that the petitioner had spicious transactions. The petiti n the impugned adjudication ritten response has been ignored adjudication order that the petit e show cause notice dated 02.09. earned State counsel fairly subm itten response to the show cause inadvertently overlooked by the impugned adjudication order dat n light of the above, the impug found to have been passed witho B AND HARYANA AT H 46-2026 (O&M) ecision : 21.04.2026
…Petitioner
…Respondents AK SIBAL A BANERJI A.G., Punjab. w cause notice under Section t, 2017 read with Rule 142(1) 7 pertaining to the tax period evaded payment of GST on ioner filed a written response order dated 30.12.2025 the d as it has been mentioned in tioner did not file any written .2021. mits that though the petitioner e notice dated 02.09.2021 but e proper officer at the time of ted 30.12.2025. gned adjudication order dated out application of mind and is VANDANA 2026.04.24 11:37 I attest to the accuracy and integrity of this document
CWP- 9446-2
therefore, set proceed afresh
April 21, 202 vandana
Whether speak Whether repor 026 (O&M)
aside. However, liberty is gr h against the petitioner, in accord
(DEEPA
J (LAPIT
J
26
king/reasoned :
Yes/No rtable :
Yes/No ranted to the respondents to dance with law.
AK SIBAL) JUDGE
TA BANERJI) JUDGE VANDANA 2026.04.24 11:37 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.