CREATIF DESIGN vs STATE OF HARYANA AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 209 (urgent list) CWP No. 29948 of 2025 Date of decision: 12.05.2026 M/s Creatif Design .....Petitioner Versus State of Haryana and others .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Sandeep Goyal, Senior Advocate with Mr. Aditya Gupta, Advocate for the petitioner. Ms. Mamta Singla Talwar, DAG, Haryana. *** DEEPAK SIBAL, J. (Oral) (1) This petition is directed against ten orders cumulatively annexed with the petition as Annexure P-4 through which the petitioner was denied refund of GST without affording to the petitioner any opportunity of personal hearing and in the case of two rejection orders dated 07.06.2024 and 05.09.2024 without even issuance of a show cause notice. (2) Learned State counsel does not dispute the afore factual position. (3) Proviso to Rule 92 (3) of the Central Goods and Services Tax (CGST) Rules, 2017 (for short – 2017 Rules) clearly provides that before refund of GST is to be denied to an assessee, the assessee is required to be granted opportunity of personal hearing which in this case has been denied. That being so, the impugned reject