M/S SAREEN STEEL INDUSTRIES vs STATE OF PUNJAB AMD OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 152 CWP-12872-2026 Date of decision : 04.05.2026 M/s Sareen Steel Industries .…. Petitioner Versus State of Punjab and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Proxy counsel for Mr. J. S. Bedi, 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 01.07.2023 as also to the order dated 18.03.2025 passed by the appellate authority through which the petitioner’s appeal, filed by it to challenge therein the adjudication order dated 01.07.2023, was dismissed. (2) Learned counsel for the petitioner submits that the afore referred impugned orders are liable to be set aside solely for the reason that prior to the passing of the adjudication order dated 01.07.2023 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