IN THE HIGH COURT OF PUNJAB AND HARYANA AT M/s The Kurali Coop L and C Society Ltd. State of Punjab CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. for the petitioner. Mr. Raghav Garg, AAG, Punjab. DEEPAK SIBAL It is not disputed before us that order dated 30.12.2025 (Annexure P and Services Tax Act, 2017 (for short ‘CGST Act, 2017’) no opportunity of personal hearing was afforded to the petitioner. 2. In light of the above, the impugned principles of natural justice but also the CGST Act (Annexure P-3 against the petitioner afresh April 06, 2026 vandana Whether speaking/reasoned : Whether reportable Sr. No.178 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-10056 Date of Decision : The Kurali Coop L and C Society Ltd. Versus State of Punjab and others HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Navdeep Monga, Advocate, for the petitioner. Mr. Raghav Garg, AAG, Punjab. *** DEEPAK SIBAL, J. (Oral) It is not disputed before us that before passing the adjudication 30.12.2025 (Annexure P-3) under Section 73 of Central Goods and Services Tax Act, 2017 (for short ‘CGST Act, 2017’) no opportunity of hearing was afforded to the petitioner. In light of the above, the impugned principles of natural justice but also is in contravention Act, 2017. Accordingly, the impugned 3) is set aside with liberty to the respondent against the petitioner afresh, in accordance with law. (DEEPAK JUDGE (LAPITA BANERJI) JUDGE , 2026 ther speaking/reasoned : Yes/No Whether reportable : Yes/No IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 10056 of 2026 Date of Decision : 06.04.2026 …Petitioner …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI before passing the adjudication under Section 73 of Central Goods and Services Tax Act, 2017 (for short ‘CGST Act, 2017’) no opportunity of hearing was afforded to the petitioner. In light of the above, the impugned order not only violates the in contravention of Section 75 (4) of impugned order dated 30.12.2025 ) is set aside with liberty to the respondent-State to proceed in accordance with law. DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.04.10 16:25 I attest to the accuracy and integrity of this document