Som Prakash vs. State Of Haryana And Anr
Facts
The petitioner, Som Prakash, received a show cause notice dated September 25, 2025, under Section 122 of the Haryana Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017, read with Section 20 of the Integrated Goods and Services Tax Act, 2017. The petitioner filed a written response on October 25, 2025. However, the proper officer ignored this response when passing the impugned adjudication order dated December 11, 2025. The petitioner challenged this order before the High Court of Punjab and Haryana.
Held
The Court held that the impugned adjudication order dated December 11, 2025, suffered from the vice of having been passed without application of mind. This was because the proper officer had ignored the written response filed by the petitioner on October 25, 2025, in reply to the show cause notice dated September 25, 2025. The Court reasoned that ignoring a response filed by the assessee to a show cause notice violates the principles of natural justice and renders the subsequent order non-est. The ratio decidendi is that an adjudication order must reflect due consideration of all material placed before the adjudicating authority. Consequently, the impugned order was set aside. Liberty was granted to the respondents to proceed afresh against the petitioner in accordance with law.
Key Issues
1. Whether the impugned adjudication order dated December 11, 2025, passed by the proper officer, is liable to be set aside for having been passed without considering the petitioner's written response dated October 25, 2025, filed in reply to the show cause notice dated September 25, 2025, thereby violating principles of natural justice and the mandate of Section 122 of the Haryana Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner argued that the adjudication order was passed without application of mind as their written response to the show cause notice was ignored. Revenue's Contention: The judgment records no specific argument from the respondents (State of Haryana and another).
Sections Cited
Section 122, Section 20
AI-generated summary — verify with the full judgment below
CWP-13249-2026 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.189 CWP-13249-2026 Date of decision: 30.04.2026 Som Prakash ....Petitioner Versus State of Haryana and another ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Nikhil Goyal, Advocate for the petitioner. Mr. Sourabh Goel, Addl. A.G., Haryana. * * * DEEPAK SIBAL, J. (Oral)
It is not disputed that to the show cause notice dated 25.09.2025 issued to the petitioner under Section 122 of the Haryana Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017, the petitioner had filed a written response dated 25.10.2025 which has been ignored by the proper officer at the time of passing of the impugned adjudication order dated 11.12.2025. 2. In the light of the above, the impugned adjudication order dated 11.12.2025 (Annexure P-7) suffers from the vice of having passed without application of mind and is, therefore, set aside. However, liberty is granted to the respondents to proceed afresh against the petitioner, in accordance with law. JYOTI SHARMA 2026.05.0
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