ANAND ENTERPRISES vs STATE OF PUNJAB AND ANOTHER

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.169 CWP-17514-2026 Date of decision: 27.05.2026 Anand Enterprises ....Petitioner Versus State of Punjab and another ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Mukul Singla, Advocate for the petitioner. Ms. Shruti, AAG, Punjab. * * * DEEPAK SIBAL, J. (Oral) 1. It is not disputed that before passing of the impugned adjudication order dated 11.12.2025 (Annexure P-5), 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 11.12.2025 (Annexure P-5) 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 petitioner’s case. JYOTI SHARMA 2026.05.28 11:54 I attest to the accuracy and integrity of this document c