# GORA IMPEX vs STATE OF PUNJAB AND ANOTHER

Court: Punjab and Haryana High Court
Date: 2026-07-13
Citation: CWP 20845/2026
Petitioner: GORA IMPEX
Respondent: STATE OF PUNJAB AND ANOTHER

[Official PDF on Punjab and Haryana High Court website](https://livedb9010.phhc.gov.in/public/judgments/order-pdf?case_type=CWP&case_no=20845&case_year=2026&order_date=2026-07-13&order_type=FINAL)

## Judgment text (excerpt)

` 156 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-20845-2026 (O&M) Date of Decision: 13.07.2026 M/s Gora Impex …Petitioner Vs. State of Punjab and another …Respondents CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Mohit Bassi, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Short ground on which the impugned show cause notice is challenged is that it merely alleges violation of Rule 21(b), (e) and (g) of the CGST Rules, 2017, without disclosing the factual basis or the manner in which the said provisions are alleged to have been violated. 2. It is urged on behalf of the petitioner that the notice is absolutely vague inasmuch as it does not disclose the facts constituting the alleged violations. In the absence of such particulars, the petitioner is deprived of a meaningful opportunity to submit an effective reply to the show cause notice. It is, therefore, contended that the proceedings initiated on the basis of such a notice are violative of the principles of natural justice. 3. Learned counsel for the revenue states that no final orders have yet been passed and the a

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