BharatTaxGST

Alm Food Products LTD vs. State Of Punjab And Another

Original PDF →
CWP/30831/2026HC Punjab and HaryanaGSTCNR PHHC01160040202621 September 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE SANJIV BERRY2 pages

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
` 129 I ALM Food Pr State of Punjab CORAM: H H Present: M M ASHWANI K 1. A the writ petiti dated 26.02.2 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-3 Date of roducts Ltd. Vs. b and another HON’BLE THE CHIEF JUSTI HON’BLE MR. JUSTICE SAN Mr. Mukul Singla, Advocate for Ms. Samdisha Kaur, AAG, Punjab *** KUMAR MISHRA, C.J. (Oral) At the outset, learned counsel fo ion raises various issues, he conf 025 (Annexure P/5) 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 30831-2026 (O&M) f Decision: 21.09.2026 …Petitioner …Respondents ICE NJIV BERRY the petitioner. b. 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 15:56 I attest the accuracy and authenticity of this order/judgment.

CWP-30831-2026 (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

(SANJIV BERRY)

JUDGE 21.09.2026 rajesh

1.

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

: Yes/No RAJESH KUMAR 2026.09.24 15:56 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.