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Gopal Brothers vs. Union Of INDIA And Others

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CWP/10928/2026HC Punjab and HaryanaGSTCNR PHHC01058508202623 July 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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121 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****

CWP-10928-2026 (O&M) Date of Decision: 23.07.2026 M/S GOPAL BROTHERS ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Ms. Urvi Khanna, Advocate for the petitioner. Mr. Naman Jain, Senior Standing Counsel for the respondents. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)

1.

Prayer in this writ petition is for quashing the impugned order-in-appeal dated 18.07.2025 (Annexure P-9) passed by Additional Commissioner (Appeals)- respondent No.2. 2. Learned counsel for the petitioner, at the outset, submits that the notice for personal hearing was served upon the petitioner only on the scheduled date of hearing. It is further submitted that the petitioner immediately brought this fact to the notice of respondent No.3-Deputy Commissioner, Central Tax, CGST Division, Panipat by furnishing the tracking report through e-mail and requested that another opportunity of personal hearing be granted, as he was unable to appear on the scheduled date due to the delayed service of notice. However, no such opportunity was afforded. Instead, respondent No.3 proceeded to pass the order-in- original dated 18.07.2025 (Annexure P-9). It is further submitted that a reply to the SCN was submitted by the petitioner, and the same was duly received by the respondents, however it was not considered. It is, therefore, prayed that the impugned order be set aside and the matter be RAHUL JOSHI 2026.07.29 10:05 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD

CWP-10928-2026 (O&M)

2 remanded to the competent authority, to pass a fresh order, after affording the petitioner an adequate opportunity of personal hearing.

3.

Learned counsel appearing for the respondents-revenue while submitting that an opportunity of personal hearing was afforded, however, candidly concedes that despite a reply having been filed by the petitioner, it has indeed not been considered by the competent authority.

4.

In view of the above, learned counsel for the respondents- revenue, on instructions, submits that the matter be remanded to the competent authority, and that an appropriate order shall be passed after considering the reply filed by the petitioner, after affording an opportunity of personal hearing to it.

5.

In view of this specific stand of the respondents, order-in- appeal dated 18.07.2025 (Annexure P-9) is set aside and the matter is remanded to the competent authority, to be decided afresh after considering the reply filed by the petitioner, and affording a personal hearing to it.

6.

Writ petition is, accordingly, disposed of.

7.

All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]

JUDGE JULY 23, 2026 Rahul Joshi

1.

Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.07.29 10:05 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD

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.