` 133 IN THE HIGH COURT OF PUNJAB AND HARYANA M/s DM and Sons State of Haryana CORAM: HON’BLE HON’BLE MR. JUSTICE Present: M Mr. Sourabh Goel, Addl. AG, Haryana. ASHWANI KUMAR MISHRA, A.C.J. 1. At the outset, learned the writ petition raises various issues, he confines the challenge only to the order dated 24.03.202 been passed in violation of principles of natura personal hearing was not afforded to the petitioner 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 impugned, and that fresh orders would be passed in the matter, after affording 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 assessee. Section 75(4) of the Act, reads as under: “Section 75(4) in The Goods and Services Tax Act, 2017: IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-14838 Date of Decision: M/s DM and Sons Vs. Haryana and others HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Ms. Aakriti, Advocate for the petitioner. Mr. Sourabh Goel, Addl. AG, Haryana. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) At the outset, learned counsel for the petitioner submits that, though the writ petition raises various issues, he confines the challenge only to the order .2026 (Annexure P/11) primarily on the ground that the same has been passed in violation of principles of natura personal hearing was not afforded to the petitioner before passing the order Learned counsel for the revenue fairly admits that opportunity of personal hearing was not afforded to the petitioner before passi impugned, and that fresh orders would be passed in the matter, after affording 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: IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 14838-2026 (O&M) Date of Decision: 22.07.2026 …Petitioner …Respondents THE ACTING CHIEF JUSTICE ROHIT KAPOOR , Advocate for the petitioner. Mr. Sourabh Goel, Addl. AG, Haryana. (Oral) counsel for the petitioner submits that, though the writ petition raises various issues, he confines the challenge only to the order ) primarily on the ground that the same has been passed in violation of principles of natural justice, as an opportunity of personal hearing was not afforded to the petitioner before passing the order Learned counsel for the revenue fairly admits that opportunity of personal hearing was not afforded to the petitioner before passing the order impugned, 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 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: counsel for the petitioner submits that, though the writ petition raises various issues, he confines the challenge only to the order ) primarily on the ground that the same has l justice, as an opportunity of personal hearing was not afforded to the petitioner before passing the order Learned counsel for the revenue fairly admits that opportunity of ng the order impugned, 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 decision is contemplated against an RAJESH KUMAR 2026.07.23 16:29 I attest the accuracy and authenticity of this order/judgment. CWP-14838-2026 (O&M) [2] (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.” 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). The respondents are directed to pass afresh reasoned order after affording the petitioner an effective opportunity of personal hearing and furnishing copies of all documents relied upon against the petitioner. 6. All pending misc. application(s), if any, also stand disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) JUDGE 22.07.2026 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No RAJESH KUMAR 2026.07.23 16:29 I attest the accuracy and authenticity of this order/judgment.