G V TRADERS vs STATE OF PUNJAB AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 106 CWP-6901-2025 Date of decision : 08.05.2026 M/s G. V. Traders .…. Petitioner Versus State of Punjab and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Mohit Bassi, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A. G., Punjab. ***** DEEPAK SIBAL, J. (Oral) (1) Through the instant petition challenge is made to the adjudication order dated 28.04.2024 (Annexure P-8). (2) Learned counsel for the petitioner submits that the impugned adjudication order is liable to be set aside solely for the reason that prior to the passing of such order 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 order dated 28.04.2024, the petitioner was not granted any opportunity of personal hearing. (4) In the light of the above, we find that the impugned adjudication order is in violation of not only the prin