M/S S.K. TRADING COMPANY vs STATE OF PUNJAB AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 104 CWP-36573-2025 Date of Decision: 27.05.2026 M/s S.K. Trading Company ... Petitioner Versus State of Punjab and others ....Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present:- Mr. R.K. Bajaj, Advocate for the petitioner. Ms. Shruti, AAG, Punjab. ***** DEEPAK SIBAL, J. (Oral) It is not disputed that before passing of the impugned adjudication order dated 25.04.2024 (Annexure P-3), 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 25.04.2024 (Annexure P-3) is not only 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 the above, the impugned adjudication order dated 25.04.2024 (Annexure P-3) and