Pharmaffiliates Private Limited vs. Union Of INDIA And Ors
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CWP-17352-2026 (O&M) 1
130 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-17352-2026 (O&M) Date of decision: 19.08.2026 PHARMAFFILIATES PRIVATE LIMITED ....Petitioner Versus UNION OF INDIA AND ORS ...Respondents CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Satender Kumar, Advocate with Mr. Mayank Sharma, Advocate for the petitioner. Mr. Naman Jain, Sr. Standing Counsel, for the respondents/Revenue. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
The claim of the petitioner for refund has been rejected vide the impugned order dated 10.04.2026 (Annexure P-6). One of the grounds urged to impeach the order is that opportunity of hearing has not been given to the petitioner. Such submission is advanced relying upon the show cause notice dated 18.03.2026 (Annexure P-4), which gave five days’ time to the petitioner to submit reply, while fixing 22.03.2026 as the date for appearance of the petitioner.
It is submitted that Rule 92 of the CGST Rules, 2017 clearly requires an opportunity of 15 days for filing of reply, and a date for hearing ought to be fixed only thereafter. It is submitted that since the prescribed period for filing of reply has not been made available to the petitioner, and a date of hearing has been fixed even before it, as such, the order impugned contravenes the principles of natural justice, and also goes contrary to the statutory scheme. MOHIT GOYAL 2026.08.21 16:55 I attest to the accuracy and integrity of this document
CWP-17352-2026 (O&M) 2
Though the petition is opposed, but we find that the order impugned records that the petitioner’s reply dated 23.03.2026 (Annexure P-5) has not been found satisfactory, and the petitioner has also not appeared on 22.03.2026. In the facts of the case, we find the impugned order to be suffering from complete non- application of mind, as the alleged reply of the petitioner dated 23.03.2026 merely demanded more time for filing of reply. This cannot be considered as a reply to the show cause notice. Even otherwise, 15 days’ time is mandatorily required for submitting reply to the show cause notice. No date of hearing has been fixed thereafter.
In such circumstances, we find the impugned order to be clearly inconsistent with the statutory scheme, apart from violating the principles of natural justice. The impugned order dated 10.04.2026 (Annexure P-6) is consequently quashed. The petitioner shall be at liberty to submit a reply to the show cause notice within a week from today. All legal and factual questions will be open to be raised, which could be accorded consideration by passing a reasoned order, within a further period of six weeks thereafter.
Petition stands allowed accordingly.
(ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE
(ROHIT KAPOOR) 19.08.2026
JUDGE mohit goyal Whether speaking/reasoned : Yes / No Whether reportable : Yes / No MOHIT GOYAL 2026.08.21 16:55 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.