GLOBAL ELECTRIC MOTORS vs STATE OF HARYANA AND OTHERS

CWP-14222-2026 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.165 CWP-14222-2026 Date of decision: 07.05.2026 M/s Global Electric Motors ....Petitioner Versus State of Haryana and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Rishab Singla, Advocate for the petitioner. Mr. Sourabh Goel, Addl. A.G., Haryana. * * * DEEPAK SIBAL, J. (Oral) 1. A show cause notice dated 26.11.2024, under Section 73 of the Central Goods and Services Tax Act, 2017, pertaining to the financial year 2020-21, was issued to the petitioner to which, on 20.01.2025, the petitioner filed a detailed written response. Thereafter, the impugned adjudication order dated 27.02.2025 was passed in paragraph no.3 of which it was found mentioned that the petitioner had not filed any reply to the show cause notice but in the very next paragraph of the same order it is mentioned that the petitioner's reply had not been found to be satisfactory. 2. The above contradiction remains unexplained by learned counsel for the respondents and shows complete non-application of mind by the author of the impugned adjudication order. Therefore, not only the