M/S Vishal Jewellers vs. State Of Punjab And Others
Facts
The petitioner, M/s Vishal Jewellers, challenged an adjudication order dated 30.04.2024 and an appellate order dated 11.07.2025. The adjudication order was passed by the revenue authority, and the appellate order dismissed the petitioner's appeal against the adjudication order. The petitioner contended that the adjudication order was passed without providing an opportunity of hearing, violating principles of natural justice and Section 75(4) of the Central Goods and Services Tax Act, 2017. The State counsel conceded that no personal hearing was granted to the petitioner prior to the adjudication order.
Held
The Court held that the impugned adjudication order dated 30.04.2024 was in violation of the principles of natural justice and Section 75(4) of the Central Goods and Services Tax Act, 2017. Section 75(4) statutorily mandates the State to offer an opportunity of personal hearing to an assessee before any adverse action is contemplated. The Court found this view to be in line with its recent decision in CWP No.33977 of 2025 – Kemexel Ecommerce Pvt. Ltd. Vs. State of Punjab and others. Consequently, the Court set aside both the adjudication order and the appellate order. The respondent-State was granted liberty to proceed afresh against the petitioner, but only after strictly following the provisions of law, including Section 75(4) of the Act.
Key Issues
1. Whether the adjudication order dated 30.04.2024 is liable to be set aside for violation of the principles of natural justice and Section 75(4) of the Central Goods and Services Tax Act, 2017, by not affording an opportunity of personal hearing to the petitioner? Petitioner's contention: The petitioner argued that the adjudication order was invalid because no opportunity of hearing was provided, which contravenes the principles of natural justice and the statutory mandate of Section 75(4) of the Act. Revenue's contention: The State counsel admitted that no personal hearing was granted to the petitioner before the adjudication order was passed.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Sr. No. 117 CWP-6659-2026 Date of decision : 23.04.2026 M/s Vishal Jewellers
.…. Petitioner Versus State of Punjab and others ..... Respondents
CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL
HON'BLE MS. JUSTICE LAPITA BANERJI
Present : Mr. Gurkiran Singh, Advocate, for the petitioner.
Mr. R. S. Pandher, Addl. A. G., Punjab.
* * * * * DEEPAK SIBAL, J. (Oral) (1)
Through the instant petition challenge is made to the adjudication order dated 30.04.2024 (Annexure P-2) as also to the order dated 11.07.2025 (Annexure P-9) passed by the appellate authority through which the petitioner’s appeal, filed by it to challenge therein the adjudication order dated 30.08.2024,was dismissed. (2)
Learned counsel for the petitioner submits that the afore referred impugned orders are liable to be set aside solely for the reason that prior to the passing of the adjudication order dated 30.04.2024 (Annexure P-2) no opportunity of hearing was even offered to the petitioner which not only violates t
The judgment continues below.
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