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2025 DAILYLAW 6325 (PNJ)

KEMEXEL ECOMMERCE PVT LTD v. STATE OF PUNJAB AND ORS

CWP/33977/2025 · 2026-03-24

Deepak Sibal, Lapita Banerji

body2025

Judgment text

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    IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 128 CWP339772025 Date of Decision:24.03.2026 KEMEXEL ECOMMERCE PVT. LTD.             STATE OF PUNJAB AND OTHERS        CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI                   !"#    $$$$$  DEEPAK SIBAL, J. (Oral)  %      !!      #&       '()*')'+ ,  -            . /    /!.!  !  ! #   !      01 +    2 ! "     %,')-0    3')-04  '  %   / !    /         .    "  5 !    /"%  # /   !. ')-6')/    .    # 0( JYOTI THAKUR 2026.04.01 10:27 I attest to the accuracy and integrity of this document    CWP339772025     ')-0  .   /  !!  7/      ! /  8     /         ! . /       )-)*')'+/   7/     !     !          !  9!!:/ % ! /     %           #&    '()*')'+ ;    , 5        <<  2     ! +  =  !    /  !      !    1  / '+)1')'+   )-)*')'+    .   > "%        ! .  ')-6')      !/   .   Show cause notice Dated:24.05.2024  ?@A)()1'+)1*B'BA    A'+)1')'+ % "%5?&5A)(C2 6)607'@0 ? DDED=D2FD2D5 %D=55%DA   G! 7 '(*2/! /'11  '**  (*&&(&-2  ==# -+-)-+ Tax Period: APR 2019MAR2020 JYOTI THAKUR 2026.04.01 10:27 I attest to the accuracy and integrity of this document    CWP339772025     &!    ?     FY20192020 &   /2?  0(  Summary of Show Cause Notice a) Brief Fact of the Case: 2? b) Grounds: SCRUTINY c) Tax and other dues: (Amount in Rs.)   ? %,  H  %   %,   F !  !.  %, 5   !. C F  %! C  % - ' ( + 1 B 0 * 6 -) -- -' -( - ) )))  ')-6  ')') "% ? *(1)(')) B6*+)0)) *(1)()) ))) ))) -B-B6+')) ' ) )))  ')-6  ')') 2"% ? *(1)(')) B6*+)0)) *(1)()) ))) ))) -B-B6+')) ( ) )))  ')-6  ')') 5"% # '+B0)*)) ')B(+()) '+B0-)) ))) ))) +000'')) %! -6-B00')) -B)(-10)) -6-B00)) ))) ))) (0--B)B)) Show Cause Notice is attached. Supporting documents attached by officer: A! Supporting documents attached by officer: A!  ! ! !.  ? A    !  - A./ !.   '+)B')'+ ' A !  ? ( % !  ? + /  ! /!!! ?  Reminder Dated:01.08.2024          Reminder1   ?@A)()*'+)))*-)I    A)-&)*&')'+  % "%5?&5A)(C2 6)607'@0 ? DDED=D2FD2D5 %D=55%DA   G! 7 '(*2/! /'11  '**  (*&&(&-2  ==# -+-)-+  JYOTI THAKUR 2026.04.01 10:27 I attest to the accuracy and integrity of this document    CWP339772025      SCN Reference No:@A)()1'+)1*B'BA   Date: 24/05/2024  Previous reminder reference nо:ΝΑ Reminder 8   /    . !. !. .  ,!         I  ;    !.. !!/  I .           !          J       .   !!/  I   !  ;           ,   . !              !!    ? A    !  - A./ !.   )B&)*&')'+ ' A !  ? ( % !  ? + /  ! /!!! ?  B     !       /     '+)1')'+  )-)*')'+! !. !    !          !   9?    !  !:   0        01 +     ')-0         %                                     JYOTI THAKUR 2026.04.01 10:27 I attest to the accuracy and integrity of this document    CWP339772025                            *     !       ;     !             .           !       ')-0         .  !            .     /  !.     6  %      .!   !     /               !  /     .  /  ;       ;     !.  #        01 +     ')-0          !. !       .        .           ! C     /          .   !              !            < !  &  !/     <   .  F   / / /      -)  5  !                    !          # &    '()*')'+ , - 7/   !  .                  JYOTI THAKUR 2026.04.01 10:27 I attest to the accuracy and integrity of this document    CWP339772025       !.   !!/     !/ !  01 +  ')-0  --  ?      [DEEPAK SIBAL] JUDGE   [LAPITA BANERJI] 24.03.2026 JUDGE Jyoti Thakur      !  " #    !   " # JYOTI THAKUR 2026.04.01 10:27 I attest to the accuracy and integrity of this document