Nas Babu Constructions PVT LTD vs. State Of Haryana And Ors
Held
The Court held that the impugned order dated November 07, 2025, in Form GST MOV-9, was unsustainable. The reasoning was based on the admitted fact that the order was passed on the same day as the show cause notice, and there was no material on record to indicate that this was done at the petitioner's instance. This constituted a clear violation of the principles of natural justice. Consequently, the Court set aside the impugned order. The respondents were granted liberty to take necessary action in accordance with the law, following the issuance of the show cause notice dated November 07, 2025 (MOV-07). The Court also noted that the petitioner's authorized representative would appear before the competent authority on December 08, 2025, at 11:00 a.m. with a reply and attending documents, and the matter would be decided expeditiously thereafter. No opinion was expressed on the merits of the matter.
Facts
The petitioner, NAS BABU CONSTRUCTIONS PVT. LTD., filed a writ petition challenging an order dated November 07, 2025, in Form GST MOV-9. The grievance was that this order was passed on the same day the show cause notice in Form GST MOV-7 was issued. The respondents, State of Haryana and others, through their counsel, verified this fact. While it was suggested the order was passed at the petitioner's instance, the Court found no material on record to support this claim. The Court noted a clear violation of the principles of natural justice.
Key Issues
1. Whether the impugned order dated November 07, 2025, passed in Form GST MOV-9, is unsustainable due to being issued on the same day as the show cause notice dated November 07, 2025, in Form GST MOV-7, thereby violating the principles of natural justice? Petitioner's contention: The petitioner argued that the simultaneous issuance of the show cause notice and the order violated the principles of natural justice, as it did not provide an opportunity to respond to the allegations before an order was passed. Respondents' contention: The respondents verified that the order was passed on the same day as the show cause notice. They attempted to explain that the order was passed at the petitioner's instance, but this was not substantiated by material on record.
Sections Cited
GST MOV-7, GST MOV-9
AI-generated summary — verify with the full judgment below
118
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CWP-35569-2025
Date of Decision: December 03, 2025
NAS BABU CONSTRUCTIONS PVT. LTD.
.....Petitioner
Versus
STATE OF HARYANA AND OTHERS
..... Respondents
CORAM:- HON'BLE MRS. JUSTICE LISA GILL
HON'BLE MR. JUSTICE PARMOD GOYAL
Present: Mr. Shivansh Malik, Advocate for the petitioner.
Ms. Mamta Singla Talwar, DAG, Haryana.
**** LISA GILL, J.
Grievance raised by petitioner in this writ petition is that impugned order dated 07.11.2025 in Form GST MOV-9 has been passed on the same day as show cause notice (Form GST MOV-7) in this regard was issued.
Learned counsel for respondents, on advance notice, had been called upon to seek instructions in this regard.
Learned counsel for respondents, on instructions from Sh. Hoshiar Singh, AETO, Gurugram East, verifies that impugned order was indeed passed on the same day as issuance of show cause notice though it is sought to be explained that such order was passed at the instance of petitioner itself.
Having heard learned co
The judgment continues below.
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