IN THE H Demarte Knit Fa Union of India a CORAM : HO HO Present : Mr for Mr for DEEPAK SIBA It adjudication ord Goods and Serv no opportunity o only violates th 75(4) of the Cen respondent-auth before any adve 2. In covered in its fa CWP-33977-20 others’. Sr. No.165 THE HIGH COURT OF PUNJAB A CHANDIGARH CWP- 14006 Date of Deci Knit Fab … Versus India and others …R HON’BLE MR. JUSTICE DEEPAK HON’BLE MS. JUSTICE LAPITA Mr. Mukul Singla, Advocate for the petitioner. Mr. Gurinder Jeet Singh, Sr. Panel for the respondents. *** SIBAL, J. (Oral) It is not disputed that prior to on order dated 15.03.2024 passed und d Services Tax Act, 2017, pertaining to unity of personal hearing was afforded ates the principles of natural justice b he Central Goods and Services Tax Ac authorities to provide opportunity y adverse action against the assessee. In the light of the above, the p n its favour by a recent judgment rend 2025 ‘Kemexel Ecommerce Pvt. L JAB AND HARYANA AT ARH 4006-2026 f Decision :06.05.2026 …Petitioner …Respondents EPAK SIBAL PITA BANERJI Panel Counsel ior to passing of the impugned ed under Section 73 of the Punjab ning to the financial year 2018-19, forded to the petitioner, which not stice but also contravenes Section ax Act, 2017, which mandates the tunity of hearing to the assessee ssee. the petitioner’s case would be t rendered by us on 24.03.2026 in vt. Ltd. Vs. State of Punjab and PRINCE SAINI 2026.05.08 09:04 I attest to the accuracy and integrity of this document CWP- 14006- 3. Lea distinguish the (supra) to the pe 4. In 15.03.2024 and However, liber petitioner, in acc 5. The 06.05.2026 Prince Whether speakin Whether reporta -2026 Learned counsel for the respond h the applicability of Kemexel Eco the petitioner’s case. In view of the above, the impugn and the appellate order dated liberty is granted to the respondents in accordance with law. The petition is allowed in the above (DEEPAK JU (LAPITA JU speaking/reasoned : Yes/No reportable : Yes/No spondents has not been able to el Ecommerce Pvt. Ltd.’s case pugned adjudication order dated ated 18.06.2025 are set aside. s to proceed afresh against the above terms. EPAK SIBAL) JUDGE PITA BANERJI) JUDGE -2- PRINCE SAINI 2026.05.08 09:04 I attest to the accuracy and integrity of this document