VIKAS GOYAL SO LATE SH RAM AVTAR GOYAL vs STATE OF HARYANA AND OTHERS

CWP-14168-2026 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.156 CWP-14168-2026 Date of decision: 07.05.2026 Vikas Goyal ....Petitioner Versus State of Haryana and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Tarang Goyal, Advocate for the petitioner. Mr. Sourabh Goel, Addl. A.G., Haryana. * * * DEEPAK SIBAL, J. (Oral) 1. The present petition is directed against the impugned adjudication order dated 30.03.2026, passed under Section 74 of the Central Goods and Services Tax Act, 2017/Haryana Goods and Services Tax Act, 2017, pertaining to the financial year 2019-20, confirming a demand of Rs.31,29,061.16/-. 2. Learned counsel for the petitioner submits that the impugned order is unsustainable in law because such order dated 30.03.2026 and even the show cause notice dated 12.09.2025, which preceded it have been issued in the name of Sh. Ram Avtar Goyal who unfortunately expired on 14.05.2021. 3. In support of his submission, learned counsel for the petitioner relies on a recent judgment rendered by us on 22.04.2026 in CWP-8442- JYOTI SHARMA 2026.05.12 09:27 I attest to the accuracy and integrity of th