# ESSAAR COATINGS AND ANOTHER vs STATE OF PUNJAB AND OTHERS

Court: Punjab and Haryana High Court
Date: 2026-07-14
Citation: CWP 20194/2026
Petitioner: ESSAAR COATINGS AND ANOTHER
Respondent: STATE OF PUNJAB AND OTHERS

[Official PDF on Punjab and Haryana High Court website](https://livedb9010.phhc.gov.in/public/judgments/order-pdf?case_type=CWP&case_no=20194&case_year=2026&order_date=2026-07-14&order_type=FINAL)

## Judgment text (excerpt)

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 120 CWP-20194-2026 Date of decision: July 14, 2026 ESSAAR COATINGS INDIA LIMITED AND ANOTHER ...Petitioners Versus STATE OF PUNJAB AND OTHERS ...Respondents CORAM: HON'BLE MR. JUSTICE TRIBHUVAN DAHIYA Present: Mr. D.S. Patwalia, Senior Advocate with Ms. Priyanka Chaudhary, Advocate for the petitioners. Mr. Ferry Sofat, Additional Advocate General, Punjab. Mr. Maninderjit Singh Bedi, Senior Advocate with Ms. Kavita Joshi, Advocate for respondent no.4. TRIBHUVAN DAHIYA, J. (ORAL) The petition has been filed inter alia seeking a writ of certiorari quashing the letters/orders dated 30.12.2025, Annexures P-15 and P-17, as also letter/order dated 05.01.2026, Annexure P-16. It is on the ground that the benefit of exemption from electricity duty and GST, which had earlier been extended to the petitioner-MSME unit vide letter dated 10.03.2023, Annexure P-8, has been withdrawn thereby without granting any opportunity of hearing to the petitioners. This makes the action violative of the Principles of Natural Justice and, consequently, unsustainable in law. 2. Learned State counsel, on instructions from Mr. Anmoldeep Singh, Assistant Director

https://niyam.ai/judgements/high-court/2026/july/essaar-coatings-and-another-vs-state-of-punjab-and-others