MANDEEP STEELS vs UNION OF INDIA AND OTHERS

Sr. No.162 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP- 1960-2026 Date of Decision :25.05.2026 MANDEEP STEELS …PETITIONER Versus UNION OF INDIA AND OTHERS …RESPONDENTS CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Anurag Sharma, Advocate for the petitioner. Mr. Prashant Rana, Junior Standing Counsel for the UOI. Mr. Saruabh Kapoor, Addl. A.G., Punjab. *** DEEPAK SIBAL, J. (Oral) It is not disputed that prior to passing of the impugned adjudication order dated 05.07.2024, 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 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 have not been able to distinguish the applicability of Kemexel Ecommerce Pvt. Ltd.’s case (supra) to the petitioner’s case. CWP- 1960-2026 -2- 4. In view of the above, the impugned adjudication ord