NAVEEN GARG vs STATE OF HARYANA AND ORS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 133 CWP-8927-2026 Date of decision : 07.05.2026 Naveen Garg .…. Petitioner Versus State of Haryana and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Nikhil Goyal, Advocate, for the petitioner. Mr. Sourabh Goel, Addl. A. G., Haryana. Mr. Sourabh Goel, Sr. Standing Counsel, with Ms. Himanshi Gautam, Advocate, for UOI. ***** DEEPAK SIBAL, J. (Oral) (1) Through the instant petition challenge is made to the adjudication order dated 29.04.2024 (Annexure P-10). (2) Learned counsel for the petitioner submits that the impugned adjudication order is liable to be set aside solely for the reason that prior to the passing of such order no opportunity of personal hearing was even offered to the petitioner which not only violates the principles of natural justice but also Section 75(4) of the Central Goods and Services Tax Act, 2017 (for short – the Act). (3) Learned State counsel fairly admits that prior to the passing of the impugned adjudication order dated 29.04.2024, the petitioner was not granted any opportunity of personal hearing. (4) In the light of the above,