M/S STAR FOODS AND BEVERAGES vs STATE OF PUNJAB AND ANOTHER

Sr. No.113 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP- 16293-2024 Date of Decision :25.05.2026 M/s Star Food and Beverages …Petitioner Versus State of Punjab and another …Respondents CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Ms. Aakriti, Advocate for the petitioner. Ms. Shruti, AAG, Punjab. *** DEEPAK SIBAL, J. (Oral) A show cause notice dated 25.09.2023 under Section 74 of the Punjab Goods and Services Tax act, 2017, pertaining to the tax period April 2018 to March 2019 was issued to the petitioner, to which the petitioner filed a detailed response dated 25.10.2023. Thereafter, during the personal hearing granted to the petitioner, evidence in support of the petitioner’s detailed response dated 25.10.2023 was also produced but a perusal of the impugned adjudication order dated 24.04.2024 reveals that neither the justification offered by the petitioner through its written response dated 25.10.2023 nor the evidence produced by it during the course of personal hearing have been considered by the respondents as the impugned adjudication order is found to be a virtual copy of the show cause notice and in the end whereof, it is