WUZE CORPORATION vs UNION OF INDIA AND OTHERS

CWP-16675-2026 (O&M) Sr. No.118 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-16675-2026 (O&M) Date of Decision : 26.05.2026 M/s Wuze Corporation …Petitioner Versus Union of India and others …Respondents CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Peyush Pruthi, Advocate, for the petitioner. Ms. Sidhi Bansal, Advocate, for the respondents. *** DEEPAK SIBAL, J. (Oral) A show cause notice dated 01.08.2024, pertaining to several financial years was served upon the petitioner on account of availing of fake ITC by the petitioner, to which the petitioner filed a detailed reply dated 30.06.2025 (Annexure P-15) (sent to the respondents through email on 07.08.2025). However, adjudication order dated 01.12.2025 has been passed to the petitioner’s prejudice without considering any of the pleas raised by the petitioner through its reply (Annexure P-15). 2. Learned counsel for the respondents fairly admits that the petitioner’s reply was inadvertently ignored at the time of passing of the impugned adjudication order dated 01.12.2025 (Annexure P-16). 3. In the light of the above, the impugned adjudication order dated 01.12.2025 (Annexure