Amarjeet Singh Chawla vs. Joint Commissioner CGST Faridabad

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CWP/17009/2026HC Punjab and HaryanaGSTCNR PHHC01090980202617 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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Cause title — parties, addresses and appearances
` 128 I Amarjeet Sing Joint Commiss 130 M/s Friends A Union of India 131 M/s Mehar Ste Joint Commiss CORAM: H H Present: M M M IN THE HIGH COURT OF PUNJ AT CHANDIG CWP-1 Date of gh Chawla Vs. sioner, CGST, Faridabad C Auto (India) Ltd. Vs. a and another C eels Pvt. Ltd. Vs. sioner, CGST, Faridabad HON’BLE THE ACTING CHIE HON’BLE MR. JUSTICE ROH Mr. Saurabh Dalal, Advocate for t Mr. Sourabh Goel, Sr. Panel Coun Mr. Ajay Kalra, Sr. Panel Counsel *** JAB AND HARYANA GARH 17009-2026 (O&M) f Decision: 17.08.2026 …Petitioner …Respondent CWP-17672-2026 (O&M) …Petitioner …Respondents CWP-17681-2026 (O&M) …Petitioner …Respondent EF JUSTICE HIT KAPOOR the petitioner(s). nsel for respondents – UOI. l for CBIC in CWP-17681-2026. RAJESH KUMAR 2026.08.18 16:29 I attest the accuracy and

authenticity of this order/judgment.

CWP-17009-2026 (O&M) [2]

ASHWANI KUMAR MISHRA, A.C.J. (Oral)

1.

These petitions involve the same question of law and are being dealt with together by way of this common order. Facts are being extracted from CWP- 17009-2026. 2. This petition assails the order dated 18.03.2026 (Annexure P/4) passed against the petitioner primarily on the ground that his reply submitted to the show cause notice has not been adverted to.

3.

It is also the petitioner’s case that relied upon documents have not been furnished to the petitioner.

4.

On the previous occasion, while entertaining the writ petition, we granted time to the counsel for the revenue to obtain instructions. Today, Mr. Goel, has obtained instructions from the concerned Commissioner, as per which, the authorities would consider the matter and pass afresh orders after considering the petitioner’s reply and after furnishing the material which has been relied upon against the petitioner and has not been furnished to the petitioner.

5.

In view of the fair stand taken by the revenue, we allow these writ petitions and quash the order dated 18.03.2026 along with all consequential proceedings conducted pursuant thereto. However, liberty stands reserved to the respondents to proceed afresh in the matter, in accordance with law. It goes without saying that the relied upon documents which has not been furnished to the petitioner, shall be furnished to the petitioner well in advance.

6.

All pending miscellaneous application(s), if any, shall also stand disposed of.

(ASHWANI KUMAR MISHRA)

ACTING CHIEF JUSTICE

(ROHIT KAPOOR)

JUDGE 17.08.2026 rajesh

1.

Whether speaking/reasoned? : Yes/No 2. Whether reportable?

: Yes/No

RAJESH KUMAR 2026.08.18 16:29 I attest the accuracy and authenticity of this order/judgment.

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.