BharatTaxGST

Indo Autotech Limited vs. State Of Haryana And Ors

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CWP/26581/2025HC Punjab and HaryanaGSTCNR PHHC01143787202522 September 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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Cause title — parties, addresses and appearances
` 225 I Indo Autotech State of Harya CORAM: H H Present: M M M ASHWANI K 1. A the writ petiti dated 05.02.2 passed in viol hearing was n 2. L personal hear impugned, an due opportuni 3. hearing shall assessee. Sect “ IN THE HIGH COURT OF PUNJ AT CHANDIG CWP-2 Date of h Ltd. Vs. ana and others HON’BLE THE CHIEF JUSTI HON’BLE MR. JUSTICE ROH Ms. Krati Singh, Advocate and Ms. Khushbu Sood, Advocate fo Mr. Sourabh Goel, Addl. AG, Ha *** KUMAR MISHRA, C.J. (Oral) At the outset, learned counsel fo ion raises various issues, he conf 025 (Annexure P/1) primarily on lation of principles of natural ju not afforded to the petitioner befo Learned counsel for the revenu ring was not afforded to the p nd that fresh orders would be p ity of hearing to the petitioner. Section 75(4) of the GST Act, 2 be granted where any adverse d tion 75(4) of the Act, reads as un “Section 75(4) in The Goods and JAB AND HARYANA GARH 26581-2025 (O&M) f Decision: 22.09.2026 …Petitioner …Respondents ICE HIT KAPOOR r the petitioner. aryana. or the petitioner submits that, tho fines the challenge only to the o n the ground that the same has b ustice, as an opportunity of pers ore passing the order impugned. ue fairly admits that opportunity petitioner before passing the o passed in the matter, after afford 017, provides that an opportunit decision is contemplated agains nder:- d Services Tax Act, 2017: ough

order been onal

y of order ding ty of st an RAJESH KUMAR 2026.09.24 09:34 I attest the accuracy and authenticity of this order/judgment.

CWP-26581-2025 (O&M) [2]

(4)An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.”

4.

others, CWP-33977-2025, decided on 24.03.2026, wherein, the Division Bench held as under:- “10. 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)

CHIEF JUSTICE

(ROHIT KAPOOR)

JUDGE 22.09.2026 rajesh

1.

Whether speaking/reasoned? : Yes/No 2. Whether reportable?

: Yes/No RAJESH KUMAR 2026.09.24 09:34 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.