JAGMOHAN SINGH vs STATE OF HARYANA AND OTHERS

Sr. No.114 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP- 19667-2025 Date of Decision :25.05.2026 JAGMOHAN SINGH …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, Sr. Advocate with Ms. Ambika Jindal, Advocate for the petitioner. Ms. Mamta Singla Talwar, DAG, Haryana. *** DEEPAK SIBAL, J. (Oral) It is not disputed that prior to passing of the impugned adjudication order dated 15.12.2023, no opportunity of personal hearing was afforded to the petitioner, which not only violates the principles of natural justice but also contravenes Section 75(4) of the Central Goods and Services Tax Act, 2017. 2. In the light of the above, the petitioner’s case would also be covered in its favour by a recent judgment rendered by this Court on 24.03.2026 in CWP-33977-2025 ‘Kemexel Ecommerce Pvt. Ltd. Vs. State of Punjab and others’. 3. Learned counsel for the respondents has not been able to distinguish the applicability of Kemexel Ecommerce Pvt. Ltd.’s case (supra) to the petitioner’s case. PRINCE SAINI 2026.05.27 19:03 I attest to the accuracy and integrity of this document