SAMEER SALES PVT LTD vs UNION OF INDIA AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ( Sr. No. 183 ) CWP No. 15844 of 2026 Date of decision: 21.05.2026 Sameer Sales Pvt. Ltd. .....Petitioner Versus Union of India and others .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Mukul Singla, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. A. G., Punjab. *** DEEPAK SIBAL, J. (Oral) (1) It is not disputed that the impugned adjudication order dated 30.04.2024 (Annexure P-11) was passed without affording any opportunity of personal hearing to the assessee. (2) In the light of the above, 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 Act, 2017. Therefore, not only the impugned adjudication order dated 30.04.2024 (Annexure P- 11) but also the appellate order dated 28.08.2025 (Annexure P-13) are set aside. However, liberty is granted to the respondent-State to proceed afresh against the petitioner, in accordance with law. (3) The petition is allowed in above terms. ( DEEPAK SIBAL ) JUDGE 21.05.2026 ( LAPITA BANERJI ) sunil yadav JUDGE Whether speak