137 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-11934-2025 Date of Decision: July 08, 2025 M/S BALAJI TRADING COMPANY .....Petitioner Versus UNION OF INDIA AND OTHERS .... Respondents CORAM:- HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Ms. Alisha Chawla, Advocate for the petitioner. Mr. Shivendra Swaroop, DAG, Haryana. Ms. Ridhi Bansal, Advocate for respondents No. 3 and 4. **** LISA GILL, J. 1. Prayer in this writ petition is for setting aside order dated 30.01.2025 passed by Assistant Commissioner, CGST Division Sirsa - respondent No. 4. 2. Learned counsel for petitioner, at the outset, submits that reply dated 23.09.2024 to show cause notice dated 04.08.2024 was submitted by petitioner and the same was duly received by respondent on 25.09.2024 (Annexure P3), however, in impugned order dated 30.01.2025 it is mentioned in paras 11 and 12 that Noticee has neither appeared for personal hearing nor submitted any reply/written submissions to show cause notice, despite opportunity being provided. This is clearly opposed to record. It is, thus, prayed that impugned order dated 30.01.2025 be set aside and matter be remanded to RITU SHARMA 2025.07.18 11:34 I attest to the accuracy and integrity of this document CWP-11934-2025 -2- the competent authority to pass orders afresh after considering the reply and affording opportunity of personal hearing to petitioner. 3. Learned counsel for respondents No. 3 and 4 while submitting that opportunity of personal hearing was afforded, however, candidly concedes that despite reply having been filed on 25.09.2024 by petitioner, it is indeed incorrectly mentioned in impugned order that such reply has not been filed. It is admitted that reply filed on behalf of petitioner has not been considered by competent authority. 4. In view of above, learned counsel for respondents No. 3 and 4, on instructions from Mr. Ganga Ram Meena, Assistant Commissioner, CGST, Sirsa Division submits that matter be remanded to the competent authority and that appropriate order shall be passed after considering the reply filed by petitioner after affording an opportunity of personal hearing to it. 5. In view of specific stand of the respondents as per above submission by learned counsel for respondents on instructions from Mr. Ganga Ram Meena, Assistant Commissioner, CGST, Sirsa Division, order dated 30.01.2025 is set aside and matter is remanded to competent authority, to be considered afresh after considering the reply filed by petitioner and affording personal hearing to it. 6. Writ petition is, accordingly, disposed of. (LISA GILL) JUDGE (SUDEEPTI SHARMA) July 08, 2025 JUDGE Rts Whether speaking/reasoned: Yes/No Whether reportable: Yes/No RITU SHARMA 2025.07.18 11:34 I attest to the accuracy and integrity of this document