Arora And Company vs. State Of Punjab And Others
Facts
The petitioner, Arora and Company, challenged an adjudication order dated 30.04.2024 and a subsequent appellate order dated 19.11.2025 that dismissed its appeal. 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 before the adjudication order was passed. The High Court considered these facts in its decision.
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's view was 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 directed the setting aside of the adjudication order dated 30.04.2024 and the appellate order dated 19.11.2025. The Court granted liberty to the respondent-State to proceed afresh against the petitioner, provided they followed the provisions of law, including Section 75(4) of the Act, by affording a personal hearing.
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 dated 30.04.2024 and the appellate order dated 19.11.2025 were liable to be set aside because the adjudication order was passed without providing any opportunity of hearing, which violates the principles of natural justice and Section 75(4) of the Act. The petitioner relied on a recent decision of the High Court in CWP No.33977 of 2025 – Kemexel Ecommerce Pvt. Ltd. Vs. State of Punjab and others. Revenue/State's contention: The learned State counsel fairly admitted that prior to the passing of the impugned adjudication order dated 30.04.2024, the petitioner was not granted any opportunity of personal hearing.
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. 150 )
CWP No. 11842 of 2026
Date of decision: 21.04.2026
Arora and Company .....Petitioner
Versus State of Punjab and others .....Respondents
CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL
HON'BLE MS. JUSTICE LAPITA BANERJI
Present : Mr. Amrinder 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 19.11.2025 (Annexure P-1) passed by the appellate authority through which the petitioner’s appeal, filed by it to challenge therein the adjudication order dated 30.04.2024, 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 the principles of natural justice
The judgment continues below.
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