MS SHAKTI ENGG WORKS vs UNION OF INDIA, THROUGH SECRETARY,

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 214 (urgent list) CWP No. 12566 of 2026 Date of decision: 12.05.2026 M/s Shakti Engg. Works .....Petitioner Versus Union of India and others .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Avneet Singh, Advocate for the petitioner. Mr. Ajay Kalra, Senior Standing for the respondent(s)-CBIC. (appeared through VC) Mr. Sourabh Goel, Addl. A.G., Haryana. *** DEEPAK SIBAL, J. (Oral) (1) It is not disputed that before passing the impugned adjudication order dated 24.04.2025 to the petitioner’s prejudice, no opportunity of hearing was offered to the petitioner. (2) That being so, the impugned adjudication order dated 24.04.2025 (Annexure P-3) is not only violative of principles of natural justice but also contravenes Section 75(4) of the Central Goods and Services Tax Act, 2017. Therefore, not only the impugned adjudication order dated 24.04.2025 (Annexure P-3) but also the consequential appellate order dated 19.03.2026 are set aside. (3) However, respondent(s) would be at liberty to proceed afresh against the petitioner, in accordance with law. ( DEEPAK SIBAL ) JUDGE 12.