RAMAN AUTO ELECTRICALS vs STATE OF PUNJAB AND OTHERS

CWP- 27316-2025 Sr. No.134 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP- 27316-2025 Date of Decision :18.05.2026 M/s Raman Auto Electricals …Petitioner Versus State of Punjab and others …Respondents CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Mohit Bassi, Advocate for the petitioner. Ms. Shruti, AAG, Punjab. *** DEEPAK SIBAL, J. (Oral) It is not disputed that prior to passing of the impugned adjudication order dated 23.04.2024 (Annexure P-9) passed under Section 73 of the Punjab Goods and Services Tax Act, 2017, pertaining to the financial year 2018-19, 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, which mandates the respondent-authorities to provide opportunity of hearing to the assessee before any adverse action against the assessee. 2. In the light of the above, the petitioner’s case would be covered in its favour by a recent judgment rendered by us on 24.03.2026 in CWP-33977-2025 ‘Kemexel Ecommerce Pvt. Ltd. Vs. State of Punjab and others’. 3. Learned counsel