AN MAIZO WORLDWIDE vs STATE OF PUNJAB AND OTHERS

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.136 CWP-17308-2026 Date of decision: 27.05.2026 AN Maizo Worldwide ....Petitioner Versus State of Punjab and another ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. J.S. Bedi, Advocate for the petitioner. Ms. Shruti, AAG, Punjab. * * * DEEPAK SIBAL, J. (Oral) It is not disputed that before passing of the impugned adjudication order dated 30.12.2025 (Annexure P-3), no opportunity of personal hearing was afforded to the petitioner. That being so, the petitioner’s case would be covered in its favour by a recent judgment rendered by us on 24.03.2026 in CWP-33977-2025 - ‘Kemexel Ecommerce Pvt. Ltd. Vs. State of Punjab and others’ as the impugned adjudication order dated 30.12.2025 (Annexure P-3) is not only violative of the principles of natural justice but also contravenes Section 75(4) of the Central Goods and Services Tax Act, 2017. 2. Learned State counsel has not been able to distinguish the applicability of Kemexel Ecommerce Pvt. Ltd.’s case (supra) to the JYOTI SHARMApetitioner’s case. 2026.05.28 11:54 I attest to the accuracy and integrity of this document chandig