SILICON CONSTRUCTION PVT LTD vs THE EXCISE AND TAXATION OFFICER CUM PROPER OFFICER WARD 22

Sr. No.167 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP- 14020-2026 Date of Decision :06.05.2026 M/s Silicon Constructions Pvt. Ltd. …Petitioner Versus The Excise and Taxation Officer-cum-Proper Officer Ward No.22 …Respondent CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Vikrant Kackria, Advocate for the petitioner. Mr. Saurabh Kapoor, Sr. Standing Counsel for the respondent. *** DEEPAK SIBAL, J. (Oral) It is not disputed that prior to passing of the impugned adjudication order dated 30.03.2026, 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. 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 for the respondent has not been able to distinguish the applicability of Kemexel Ecommerce Pvt. Ltd.’s case (supra) to the petitioner’s case. PRINCE SAINI 2026.05.08 09:04 I attest to the accuracy and