MS TARUN AGRO FOODS vs STATE OF PUNJAB AND ANR

AT CHANDIGARH Sr. No.171 CWP-14028-2026 Date of decision: 06.05.2026 M/s Tarun Agro Foods ....Petitioner Versus State of Punjab and another ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Yogesh Kumar Mittal, Advocate Mr. Anshul Garg, Advocate and Ms. Tanvi Aggarwal, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. * * * DEEPAK SIBAL, J. (Oral) 1. It is not disputed that before passing the impugned adjudication order dated 07.08.2024, the petitioner-assessee was not afforded any opportunity of personal hearing. That being so, the impugned adjudication order is not only violative of the principles of natural justice but also contravenes Section 75(4) of the Central Goods and Services Tax, 2017. 2. In the above facts, the case of the petitioner is also covered in its favour by a recent judgment of this Court 24.03.2026 passed in CWP- 33977-2025 – Kemexel Ecommerce Pvt. Ltd. vs. State of Punjab and others. 3. Learned State counsel has not been able to distinguish the applicability of Kemexel Ecommerce Pvt. Ltd. case (supra) to the petitioner’s case. JYOTI SHARMA 2026.05.08 09:30 I attest to the accuracy and in