` 273 IN THE HIGH COURT OF PUNJAB AND HARYANA Deepak Goel State of Punjab and others CORAM: HON’BLE HON’BLE MR. JUSTICE Present: Mr. Rakesh Cajla (through video conferencing) Ms. Samdisha Kaur, AAG, Punjab. ASHWANI KUMAR MISHRA, A.C.J. 1. Order the ground that the same has been passed in violation of principles of natural justice, as an 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 passing the impugned, and that fresh orders would be passed in the matte due opportunity of hearing to the petitioner. 3. Section 75(4) of the GST 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, r “Section 75(4) in The 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 again person.” IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-18360 Date of Decision: Vs. State of Punjab and others HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Mr. Rakesh Cajla, Advocate for the petitioner. (through video conferencing) Ms. Samdisha Kaur, AAG, Punjab. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) Order dated 31.12.2025 (Annexure P/ the ground that the same has been passed in violation of principles of natural opportunity of personal hearing was 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 and that fresh orders would be passed in the matte due opportunity of hearing to the petitioner. Section 75(4) of the GST 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 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 again person.” IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 18360-2026 (O&M) Date of Decision: 20.07.2026 …Petitioner …Respondents THE ACTING CHIEF JUSTICE ROHIT KAPOOR , Advocate for the petitioner. Ms. Samdisha Kaur, AAG, Punjab. (Oral) (Annexure P/1) is primarily questioned on the ground that the same has been passed in violation of principles of natural opportunity of personal hearing was not afforded to the petition 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 Section 75(4) of the GST Act, 2017, provides that an opportunity of hearing shall be granted where any adverse decision is contemplated against an as under:- “Section 75(4) in The 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 ) is primarily questioned on the ground that the same has been passed in violation of principles of natural petitioner Learned counsel for the revenue fairly admits that opportunity of order r, after affording Section 75(4) of the GST Act, 2017, provides that an opportunity of hearing shall be granted where any adverse decision is contemplated against an (4)An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, st such RAJESH KUMAR 2026.07.22 13:48 I attest the accuracy and authenticity of this order/judgment. CWP-18360-2026 (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:- “10. 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 20.07.2026 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No RAJESH KUMAR 2026.07.22 13:48 I attest the accuracy and authenticity of this order/judgment.