Ms Naresh Kumar Enterprises vs. State Of Haryana And Others

Facts

The petitioner, M/s Naresh Kumar Enterprises, filed a writ petition before the Punjab & Haryana High Court challenging an adjudication order dated 04.02.2025, passed by the respondent-State of Haryana and others. The core of the petitioner's grievance was that this order was passed without providing any opportunity for a personal hearing. The judgment does not specify the tax period or the amount in dispute. The procedural history leading to the adjudication order is not detailed, other than the fact that the impugned order was passed without a personal hearing.

Held

The Court held that the impugned adjudication order dated 04.02.2025 was passed without affording any opportunity of personal hearing to the assessee. This failure was found to be not only violative of the principles of natural justice but also a contravention of Section 75(4) of the Central Goods and Services Tax Act, 2017. Consequently, the Court set aside the impugned adjudication order. As a result of setting aside the order, the Court directed the release of the petitioner's attached bank accounts. The Court also granted liberty to the respondent-State to proceed afresh against the petitioner in accordance with law. No issues were expressly left undecided.

Key Issues

1. Whether the impugned adjudication order dated 04.02.2025, passed by the respondent-State of Haryana, is violative of the principles of natural justice and Section 75(4) of the Central Goods and Services Tax Act, 2017, by being passed without affording an opportunity of personal hearing to the petitioner. The petitioner contended that the adjudication order was passed without granting them a personal hearing, which is a fundamental breach of natural justice principles and statutory provisions. The revenue or State did not record any specific arguments in opposition to this contention.