BharatTaxGST

M/S Gil Tpl (Jv) vs. State Of Haryana And Others

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CWP/871/2025HC Punjab and HaryanaGSTCNR PHHC01005539202517 September 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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Cause title — parties, addresses and appearances
` 257 I M/s GIL-TPL State of Harya CORAM: H H Present: M M M M ASHWANI K 1. T dated 04.12. opportunity to the petitioner. 2. L of alleged dis not examined that no reply Section 74 of 3. T learned senior IN THE HIGH COURT OF PUNJ AT CHANDIG CWP-8 Date of L (JV) Vs. ana and others HON’BLE THE CHIEF JUSTI HON’BLE MR. JUSTICE ROH Mr. Sandeep Goyal, Sr. Advocat Mr. Rishab Singla, Advocate and Ms. Urvi, Advocate for the petiti Mr. Sourabh Goel, Addl. AG, Ha *** KUMAR MISHRA, C.J. (Oral) The petitioner is aggrieved by the 2024 (Annexure P/18), prima o submit comments on the alleg . Learned senior counsel submits screpancies had been submitted d and the authorities proceeded had been submitted in the mat f the CGST Act, 2017, issued to t The matter was heard at some le r counsel appearing for the petiti JAB AND HARYANA GARH 871-2025 (O&M) f Decision: 17.09.2026 …Petitioner …Respondents ICE HIT KAPOOR e with d ioner. aryana. ) e audit report in Form GST ADT arily on the ground that pro ged discrepancy, was not afforde that though the comments in res by the petitioner but the same w to finalize the audit report trea tter and consequently notices un the petitioner are also assailed. ength with the able assistance of ioner and the revenue. On the pr T-02 oper ed to spect were ating nder f the ayer RAJESH KUMAR 2026.09.22 11:24 I attest the accuracy and

authenticity of this order/judgment.

CWP-871-2025 (O&M) [2]

of the counsel for the revenue, the matter was adjourned in order to enable him to obtain appropriate instructions.

4.

Written instructions have been received by the counsel for the revenue, as per which, the Deputy Excise and Taxation Commissioner, Ambala, is willing to re-visit the issue, after affording an opportunity to the petitioner to clarify the aspects as highlighted in the audit report.

5.

Learned senior counsel states that the petitioner would cooperate and furnish all such details in this regard.

6.

In view of the fair stand taken by learned counsel for the parties, the present writ petition is disposed of with liberty to the petitioner to submit its explanation/comments with regard to the discrepancies highlighted in the audit report, along with supporting documents, if any, within a period of fifteen days from today. The concerned authorities shall re-visit the issue after taking into consideration the explanation/comments so submitted by the petitioner and shall prepare a fresh audit report within a period of six weeks thereafter. The impugned show cause notices dated 09.12.2024 and 16.12.2024 are consequently set aside and any fresh show cause notice(s), if issued, shall abide by the audit report to be prepared in terms of the observations made hereinabove.

7.

All pending miscellaneous application(s), if any, shall also stand disposed of.

(ASHWANI KUMAR MISHRA)

CHIEF JUSTICE

(ROHIT KAPOOR)

JUDGE 17.09.2026 rajesh

1.

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

: Yes/No RAJESH KUMAR 2026.09.22 11:24 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.