` 154 IN THE HIGH COURT OF PUNJAB AND HARYANA The Khokhar Cooperative L Excise and Taxation Officer and others CORAM: HON’BLE HON’BLE MR. JUSTICE Present: Mr. Rana Gurtej Singh Mr. Sourabh Kapoor, Addl. AG, Punjab. ASHWANI KUMAR MISHRA, A.C.J. 1. Order questioned on the ground that the same has been passed in violation of principles of natural justice petitioners before passing the order impugned. 2. Learned counsel for the revenue fairly admits that opportunity of personal hearing was not afforded to the petitioner before passi Original dated 27.02.20 after affording due opportunity of hearing to the petitioner. 3. Section 75(4) of the CGST Act, 2017, provides that an opportunity of hearing shall be grant assessee. Section 75(4) of the Act, reads “Section 75(4) in The Central Goods and Services Tax Act, 2017: (4)An opportunity of hearing shall be granted where a request is received in writi or where any adverse decision is contemplated against such person.” IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-20829 Date of Decision: The Khokhar Cooperative L & C Cooperative Vs. Excise and Taxation Officer and others HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Mr. Rana Gurtej Singh, Advocate for the petitioner Mr. Sourabh Kapoor, Addl. AG, Punjab. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) Order-in-Original dated 27.02.2025 (Annexure P/17) is primarily questioned on the ground that the same has been passed in violation of principles justice, as an opportunity of personal hearing was ers before passing the order impugned. Learned counsel for the revenue fairly admits that opportunity of personal hearing was not afforded to the petitioner before passi Original dated 27.02.2025, and that fresh orders would be passed in the matter, after affording due opportunity of hearing to the petitioner. Section 75(4) of the CGST Act, 2017, provides that an opportunity of hearing shall be granted where any adverse decision is contemplated against an assessee. Section 75(4) of the Act, reads as under “Section 75(4) in The Central Goods and Services Tax Act, 2017: (4)An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.” IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 20829-2026 (O&M) Date of Decision: 13.07.2026 ooperative Society Limited and another …Petitioners …Respondents THE ACTING CHIEF JUSTICE ROHIT KAPOOR , Advocate for the petitioners. Mr. Sourabh Kapoor, Addl. AG, Punjab. (Oral) Original dated 27.02.2025 (Annexure P/17) is primarily questioned on the ground that the same has been passed in violation of principles opportunity of personal hearing was not afforded to the ers before passing the order impugned. Learned counsel for the revenue fairly admits that opportunity of personal hearing was not afforded to the petitioner before passing the Order and that fresh orders would be passed in the matter, after affording due opportunity of hearing to the petitioner. Section 75(4) of the CGST Act, 2017, provides that an opportunity ed where any adverse decision is contemplated against an as under:- “Section 75(4) in The Central Goods and Services Tax Act, 2017: (4)An opportunity of hearing shall be granted where a request is ng from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such Original dated 27.02.2025 (Annexure P/17) is primarily questioned on the ground that the same has been passed in violation of principles afforded to the Learned counsel for the revenue fairly admits that opportunity of ng the Order-in- and that fresh orders would be passed in the matter, Section 75(4) of the CGST Act, 2017, provides that an opportunity ed where any adverse decision is contemplated against an “Section 75(4) in The Central Goods and Services Tax Act, 2017: (4)An opportunity of hearing shall be granted where a request is ng from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such RAJESH KUMAR 2026.07.16 14:20 I attest the accuracy and authenticity of this order/judgment. CWP-20829-2026 (O&M) [2] 4. Similar issue also came up for adjudication before the Division Bench of this Court in Kemexel Ecommerce Pvt. Ltd. vs. State of Punjab and others, CWP-33977-2025, decided on 24.03.2026, wherein, the Division Bench held as under:- “In the light of the above discussion, the present petition is accepted, resulting in the setting aside of the impugned adjudication/assessment order dated 23.08.2024 (Annexure P-1). However, liberty is granted to the respondent-revenue to proceed against the petitioner but only after following the provisions of law including Section 75(4) of the 2017 Act. 5. In that view of the matter, the present petition also stands disposed of in terms of Kemexel Ecommerce Pvt. Ltd. (supra). 6. All pending misc. application(s), if any, also stand disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) JUDGE 13.07.2026 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No RAJESH KUMAR 2026.07.16 14:20 I attest the accuracy and authenticity of this order/judgment.