IN THE H M/S R SALES CO STATE OF PUNJA CORAM : HO HO Present : Mr Mr DEEPAK SIBA At petitioner restri adjudication ord prior to the issu the petitioner w also contravenes 2017 (for short 2. Lea that before pass (Annexure P-9) petitioner and th by a recent jud 2025-Kemexel 3. In terms of the la Sr. No.275 THE HIGH COURT OF PUNJAB A CHANDIGARH CWP-38 Date of D S CORPORATION Versus UNJAB AND OTHERS HON’BLE MR. JUSTICE DEEPAK HON’BLE MS. JUSTICE LAPITA Mr. Mohit Bassi, Advocate for the p Mr. Saurabh Kapoor, Addl. A.G., Pu *** SIBAL, J. (Oral) At the time of hearing of the mat restricts his prayer only to the q on order dated 30.04.2024 (Annexur e issuance of such order no opportuni ner which not only violates the prin avenes Section 75(4) of the Central G short-the Act). Learned counsel for the responden re passing of the impugned adjudicat 9), no opportunity of personal h and therefore, the petitioner’s case wo nt judgment of ours dated 24.03.2026 exel Ecommerce Pvt. Ltd. Vs. State In the light of the above, the pre the law laid down in Kemexel E JAB AND HARYANA AT ARH 38498-2025 te of Decision : 08.04.2026 …PETITIONER …RESPONDENTS EPAK SIBAL PITA BANERJI the petitioner. ., Punjab. e matter, learned counsel for the the quashing of the impugned nnexure P-9) on the ground that unity of hearing was granted to e principles of natural justice but ntral Goods and Services Tax Act, ondents does not dispute the fact judication order dated 30.04.2024 onal hearing was granted to the ase would be covered in its favour 3.2026 rendered in CWP-33977- . State of Punjab and others. he present petition is allowed in xel Ecommerce Pvt. Ltd. case PRINCE SAINI 2026.04.10 17:27 I attest to the accuracy and integrity of this document CWP-38498-202 (supra), resultin dated 30.04.202 respondent-reve following the pr 08.04.2026 Prince Whether speakin Whether reporta 2025 resulting in the setting aside of the im .04.2024 (Annexure P-9). However, revenue to proceed against the peti the provisions of law, including Sectio (DEEPAK JU (LAPITA JU speaking/reasoned : Yes/No reportable : Yes/No the impugned adjudication order wever, liberty is granted to the e petitioner afresh but only after Section 75(4) of the Act. EPAK SIBAL) JUDGE PITA BANERJI) JUDGE -2- PRINCE SAINI 2026.04.10 17:27 I attest to the accuracy and integrity of this document