INTAGLIO MULTIMEDIA vs STATE OF PUNJAB AND OTHERS

2026:PHHC:083339-DB Sexes IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 134 CWP-16810-2026 Date of Decision: 26.05.2026 INTAGLIO MULTIMEDIA ... Petitioner Versus STATE OF PUNJAB AND OTHERS ....Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present:- Mr. Amrinder Singh, Advocate and Mr. Tajender Joshi, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. A. G. Punjab. FREE EK DEEPAK SIBAL, J. (Oral) It is not disputed that before passing of the impugned adjudication order dated 29.08.2024 (Annexure P-2), no opportunity of personal hearing was afforded to the petitioner. That being so, the petitioner’s case would be covered in its favour by a recent judgment rendered by us on 24.03.2026 in CWP-33977- 2025 - ‘Kemexel Ecommerce Pvt. Ltd. Vs. State of Punjab and others’ as the impugned adjudication order dated 29.08.2024 (Annexure P-2) is not only be violative of the principles of natural justice but also contravenes Section 75(4) of the Central Goods and Services Tax Act, 2017. 2. Learned State counsel has not been able to distinguish the applicability of Kemexel Ecommerce Pvt. Ltd.’s case (supra) to the petitioner’s case. 3. In view of t