APEX ENGG WORKS vs UNION OF INDIA AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 158 CWP-14184-2026 Date of decision : 07.05.2026 Apex Engg Works .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Mukul Singla, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A. G., Punjab. ***** DEEPAK SIBAL, J. (Oral) (1) Through the instant petition is challenged the adjudication order dated 19.05.2023 and the order dated 29.10.2025 passed by the appellate authority through which the petitioner’s appeal, filed by it to challenge therein the adjudication order dated 19.05.2023, was dismissed. (2) Learned counsel for the petitioner submits that the afore referred impugned orders are liable to be set aside solely for the reason that prior to the passing of the adjudication order dated 19.05.2023 no opportunity of personal hearing was even offered to the petitioner which not only violates the principles of natural justice but also Section 75(4) of the Central Goods and Services Tax Act, 2017 (for short – the Act). (3) Learned State counsel fairly admits that prior to the passing of the impugned adjudication or