THE KHOKHAR COOPERATIVE L AND C COOPERATIVE SOCIETY LIMITED AND ANR vs EXCISE AND TAXATION OFFICER, CUM STATE TAX OFFICER, WARD NO 6, BATHINDA AND ORS

` 154 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-20829-2026 (O&M) Date of Decision: 13.07.2026 The Khokhar Cooperative L & C Cooperative Society Limited and another …Petitioners Vs. Excise and Taxation Officer and others …Respondents CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Rana Gurtej Singh, Advocate for the petitioners. Mr. Sourabh Kapoor, Addl. AG, Punjab. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Order-in-Original dated 27.02.2025 (Annexure P/17) is primarily questioned on the ground that the same has been passed in violation of principles of natural justice, as an opportunity of personal hearing was not afforded to the petitioners before passing the order impugned. 2. Learned counsel for the revenue fairly admits that opportunity of personal hearing was not afforded to the petitioner before passing the Order-in- Original dated 27.02.2025, and that fresh orders would be passed in the matter, after affording due opportunity of hearing to the petitioner. 3. Section 75(4) of the CGST Act, 2017, provides that an opportunity of hearing shall be granted where any adverse decision is contemplated against an assessee. Section