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The Khokhar Cooperative L And C Cooperative Society Limited vs. Excise And Taxation Officer, Cum State Tax Officer, Ward No 6, Bathinda

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CWP/20829/2026HC Punjab and HaryanaGSTCNR PHHC01109464202613 July 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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Cause title — parties, addresses and appearances
` 154 I The Khokhar Excise and Ta CORAM: H H Present: M M ASHWANI K 1. O questioned on of natural jus petitioners be 2. L personal hear Original dated after affording 3. of hearing sha assessee. Sect “ ( r o p IN THE HIGH COURT OF PUN AT CHANDIG CWP-2 Date of Cooperative L & C Cooperative Vs. axation Officer and others HON’BLE THE ACTING CHI HON’BLE MR. JUSTICE ROH Mr. Rana Gurtej Singh, Advocate Mr. Sourabh Kapoor, Addl. AG, *** KUMAR MISHRA, A.C.J. (Or Order-in-Original dated 27.02.2 n the ground that the same has b stice, as an opportunity of perso fore passing the order impugned Learned counsel for the revenu ring was not afforded to the pet d 27.02.2025, and that fresh ord g due opportunity of hearing to t Section 75(4) of the CGST Act, all be granted where any adverse tion 75(4) of the Act, reads as un “Section 75(4) in The Central Go (4)An opportunity of hearing sh received in writing from the pers or where any adverse decisio person.” NJAB AND HARYANA GARH 20829-2026 (O&M) f Decision: 13.07.2026 e Society Limited and another …Petitioners …Respondents IEF JUSTICE HIT KAPOOR e for the petitioners. Punjab. ral) 2025 (Annexure P/17) is prima een passed in violation of princi onal hearing was not afforded to d. ue fairly admits that opportunity

itioner before passing the Order ders would be passed in the ma the petitioner. , 2017, provides that an opportu e decision is contemplated agains nder:- oods and Services Tax Act, 2017 hall be granted where a reques rson chargeable with tax or pena on is contemplated against s arily iples o the y of r-in- atter, unity st an 7: st is alty, such RAJESH KUMAR 2026.07.16 14:20 I attest the accuracy and authenticity of this order/judgment.

CWP-20829-2026 (O&M) [2]

4.

others, CWP-33977-2025, decided on 24.03.2026, wherein, the Division Bench held as under:- “In the light of the above discussion, the present petition is accepted, resulting in the setting aside of the impugned adjudication/assessment order dated 23.08.2024 (Annexure P-1). However, liberty is granted to the respondent-revenue to proceed against the petitioner but only after following the provisions of law including Section 75(4) of the 2017 Act.

5.

In that view of the matter, the present petition also stands disposed of in terms of Kemexel Ecommerce Pvt. Ltd. (supra).

6.

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

(ASHWANI KUMAR MISHRA)

ACTING CHIEF JUSTICE

(ROHIT KAPOOR)

JUDGE 13.07.2026 rajesh

1.

Whether speaking/reasoned?

: Yes/No 2. Whether reportable?

: Yes/No RAJESH KUMAR 2026.07.16 14:20 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.