MS INTERNATIONAL ENGINEER vs STATE OF PUNJAB AND OTHERS

CWP-13600-2026 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.167 CWP-13600-2026 Date of decision: 04.05.2026 M/s International Engineers ....Petitioner Versus State of Punjab and another ....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. It is not disputed that at the time of passing the three adjudication orders, all dated 08.10.2022, under Section 73 of the Central Goods and Services Tax Act, 2017, pertaining to the financial years 2017-18, 2018-19 and 2019-20, no opportunity of personal hearing was afforded to the petitioner. 2. In the light of the above, not only are the impugned adjudication orders violative of the principles of natural justice but also in conflict with the law laid down by this Court through judgment dated 24.03.2026 passed in CWP-33977-2025 – Kemexel Ecommerce Pvt. Ltd. vs. State of Punjab and others and therefore, the said three impugned adjudication orders, all dated 08.10.2022, are set aside. However, liberty is granted to the JYOTI SHARMArespondents to pr