Pawan Dalmia vs. Assistant Commissioner, CGST Bhiwani
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126 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-23477-2026 (O&M) Date of Decision: 02.09.2026 PAWAN DALMIA
....PETITIONER(S) VERSUS ASSISTANT COMMISSIONER, CGST, BHIWANI ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE YASHVIR SINGH RATHOR Present: Mr. Paras Jindal, Advocate and Mr. Rana Gurtej, Advocate (through VC) for the petitioner. Mr. Sagar Ratusaria, Junior Standing Counsel for the respondent. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
The order impugned in the present writ petition dated 19.02.2026 is assailed on the ground that though the petitioner submitted a reply to the Show Cause Notice (SCN), but the same was not adverted to, and thus there is a complete non-application of mind on the part of the authority concerned to the material available on record.
While entertaining the writ petition, we allowed time to learned counsel for the revenue to obtain instructions.
Learned counsel for the revenue, on the basis of the instructions obtained, makes a statement before the Court that though the petitioner had submitted a reply to the SCN, but the same has not been adverted to. He submits that instead of keeping the matter pending, this Court may permit the authorities to revisit the issue.
In view of the fact that the petitioner's reply to the SCN has RAHUL JOSHI 2026.09.03 14:39 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-23477-2026 (O&M)
2 not been considered, we are of the view that the order impugned cannot be sustained for the reasons recorded above.
Accordingly, the instant writ petition is allowed. SCN dated 17.09.2025 and order dated 19.02.2026 are hereby set aside. The authorities shall be at liberty to pass a fresh order after examining the petitioner's reply to the SCN and after affording an opportunity of hearing to the petitioner.
All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [YASHVIR SINGH RATHOR]
JUDGE SEPTEMBER 02, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.03 14:39 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
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