IN THE H JVT TRADING STATE OF HA CORAM : HO HO Present : Mr M DEEPAK SIBA Thr Section 74 of t (for short- the A assessment year petitioner, unde aforesaid adjud rectification app through CWP- Haryana and an order dated 02 18.07.2024, the may be availabl Sr. No.146 THE HIGH COURT OF PUNJAB A CHANDIGARH CWP-861 Date of D DING PRIVATE LIMITED Versus F HARYANA AND OTHERS HON’BLE MR. JUSTICE DEEPAK HON’BLE MS. JUSTICE LAPITA Mr. Rishab Singla, Advocate for the Ms. Mamta Singla Talwar, DAG, Ha *** SIBAL, J. (Oral) Through an adjudication order date 4 of the Haryana Goods and Servic the Act), the petitioner was required year 2017-18. On 27.02.2024, an a under Section 161 of the Act, seekin adjudication order dated 02.02.202 on application was pending, it knock -16517-2024-M/s JVT Trading P and another, challenging therein the ed 02.02.2024. However, through 4, the petitioner was relegated to ava ailable to it, in accordance with law. JAB AND HARYANA AT ARH 8618-2026 te of Decision : 07.04.2026 …PETITIONER …RESPONDENTS EPAK SIBAL PITA BANERJI r the petitioner. , Haryana. er dated 02.02.2024, passed under Services Tax (HGST) Act, 2017 quired to pay assessed tax for the 4, an application was filed by the seeking therein rectification of the .02.2024. While the petitioner’s ocked the doors of this Court ding Private Limited Vs. State of in the afore referred adjudication ough order of this Court dated to avail its statutory remedy that law. PRINCE SAINI 2026.04.10 17:26 I attest to the accuracy and integrity of this document CWP-8618-202 2. On therein the adju application for c notice of the app dated 27.02.202 02.02.2024 wa rectification ap Authority dismi order of the Ap challenge throu could and shou petitioner’s recti seeking therein 3. Lea able assistance 4. T order dated 02. dated 19.09.202 application, file rectification of t the petitioner’s adjudication ord it for rectificatio 2026 On 13.08.2024, the petitioner fil e adjudication order dated 02.02.2024 n for condonation of delay was filed. appellate authority that the petition 2.2024, filed by it for rectification of was pending. However, without on application, through order dated dismissed the petitioner’s appeal on he Appellate Authority dated 19.09.2 through this petition primarily on t d should have not been passed du ’s rectification application filed by it u erein rectification of the adjudication Learned counsel for the parties hav tance, the records of the case have also The petitioner’s statutory appeal fi ed 02.02.2024 has been dismissed th 09.2024. Such dismissal is during the , filed by it under Section 161 o on of the adjudication order dated 02.0 oner’s statutory appeal, filed by the on order, it was desirable that the peti ification of the adjudication order shou -2- ner filed an appeal to challenge 2.2024. Along with its appeal, an . The petitioner brought to the etitioner’s rectification application ion of the adjudication order dated ithout deciding the petitioner’s dated 19.09.2024, the Appellate eal on the ground of delay. The 9.2024 is the subject matter of y on the ground that such order ed during the pendency of the by it under Section 161 of the Act, ation order dated 02.02.2024. ies have been heard and with their ve also been perused. peal filed against the adjudication ssed through the impugned order the pendency of the petitioner’s 161 of the Act, seeking therein ed 02.02.2024. Before dismissal of y the petitioner to challenge the e petitioner’s application, filed by r should have been decided. PRINCE SAINI 2026.04.10 17:26 I attest to the accuracy and integrity of this document CWP-8618-202 5. Lea submits that th physically filed, but that the sam 6. In t order dated 19.0 take a final de through which dated 02.02.202 the petitioner an 7. The of a copy of this 07.04.2026 Prince Whether speakin Whether reporta 2026 Learned counsel for the State also that the petitioner’s rectification ap filed, could not be decided earlier be e same has now been retrieved. In the light of the above, we set asid d 19.09.2024 (Annexure P-13) and nal decision on the petitioner’s app hich the petitioner seeks rectificatio 02.2024, but only after granting opport ner and through passing of a reasoned The needful be done within one mo of this order. (DEEPAK JU (LAPITA JU speaking/reasoned : Yes/No reportable : Yes/No -3- e also acknowledges the above but on application, which had been lier because it had been misplaced aside the Appellate Authority’s direct the respondent-State to ’s application dated 27.02.2024, fication of the adjudication order opportunity of personal hearing to soned order. one month from the date of receipt EPAK SIBAL) JUDGE PITA BANERJI) JUDGE PRINCE SAINI 2026.04.10 17:26 I attest to the accuracy and integrity of this document