FOREIGNERS AUTO ZONE vs STATE OF PUNJAB AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ( Sr. No.147 ) CWP No.16628 of 2026 Date of decision: 25.05.2026 Foreigners Auto Zone .....Petitioner Versus State of Punjab and others .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Rohit Kaura, 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 06.05.2024 (Annexure P-3) under Section 73 of the Central Goods and Services Tax, 2017 (for short – 2017 Act), the petitioner-assessee was not afforded any opportunity of personal hearing. That being so, the impugned adjudication order is not only violative of the principles of natural justice but also contravenes Section 75(4) of the 2017 Act. (2) In the above facts, the case of the petitioner is also covered in its favour by a recent judgment of this Court dated 24.03.2026 passed in CWP No.33977 of 2025 – Kemexel Ecommerce Pvt. Ltd. Vs. State of Punjab and others. (3) Learned State counsel has not been able to distinguish the applicability of Kemexel Ecommerce Pvt. Ltd. case (supra) to the petitioner’s