VIKAS KUMAR OMAR vs THE PRINCIPAL COMMISSIONER CGST COMMISSIONERATE ROHTAK AND ORS

130.1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-13203-2026 (O&M) Date of Decision:14.07.2026 VIKAS KUMAR OMAR ....PETITIONER(S) VERSUS THE PRINCIPAL COMMISSIONER CGST COMMISSIONERATE ROHTAK AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Mayank Jain, Advocate for the petitioner. Mr. Sagar Ratusaria, Junior Standing Counsel for the respondent(s)-CBIC. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. This petition is directed against the impugned order dated 04.12.2025 contained in Annexure P-1, insofar as a penalty has been imposed upon the petitioner under Section 122 of the Central Goods and Services Tax Act, 2017 (for short, the ‘Act of 2017’). 2. A short ground on which the order is assailed is that no Show Cause Notice (SCN) was actually issued calling upon the petitioner to explain as to why a penalty should not be imposed upon him, and therefore, the order passed by the authority imposing the penalty clearly violates the principles of natural justice. 3. Learned counsel appearing for the revenue does not dispute the fact that no SCN in respect of the initiation of proceedings under Section 122