# BHUVNESH ENTP vs UNION OF INDIA AND OTHERS

Court: Punjab and Haryana High Court
Date: 2026-05-25
Citation: CWP 9118/2026
Petitioner: BHUVNESH ENTP
Respondent: UNION OF INDIA AND OTHERS

[Official PDF on Punjab and Haryana High Court website](https://livedb9010.phhc.gov.in/public/judgments/order-pdf?case_type=CWP&case_no=9118&case_year=2026&order_date=2026-05-25&order_type=FINAL)

## Judgment text (excerpt)

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 125 CWP-9118-2026 Date of decision : 25.05.2026 Bhuvnesh Entp. .…. 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) It is not disputed that before passing the impugned adjudication order dated 28.08.2024 under Section 73 of the Central Goods and Services Tax Act, 2017 (for short – the Act), pertaining to the financial year 2019-20, the petitioner was not afforded any opportunity of personal hearing. (2) In the light of the above, the impugned adjudication order is not only in violation of the principles of natural justice but also contravenes Section 75(4) of the Act which statutorily mandates the revenue to afford an opportunity of personal hearing to an assessee before any adverse action under the Act is contemplated. (3) In the light of the above, we have no hesitation to direct setting aside of the impugned adjudication order dated 28.08.2024. However, liberty is granted to the respondent(s) to procee

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