M/S SHREE BALAJI ALLOYS vs STATE OF PUNJAB AND OTHERS

2026:PHHC:080557-DB meeekees IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 115-3 CWP-29826-2025 Date of Decision: 21.05.2026 M/S SHREE BALAJI ALLOYS ..... Petitioner Versus STATE OF PUNJAB AND OTHERS .... Respondent(s) CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present:- Mr. Mohit Bassi, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A. G. Punjab. 2k 2 2s DEEPAK SIBAL, J. (Oral It is not disputed that before passing of the impugned adjudication order dated 05.06.2023 (Annexure P-5), no opportunity of personal hearing was granted to the petitioner. That being so, the petitioner’s case would be covered in his 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 05.06.2023 (Annexure P-5) would not only be violative of the principles of natural justice but also against Section 75(4) of the Central Goods and Services Tax Act, 2017. 2. In the light of the above, the present petition is allowed in terms of Kemexel Ecommerce Pvt. Ltd.’s case (supra) resulting in setting aside of the impugned adjudication order dated 05.