IN THE HIGH COURT OF PUNJAB & HARYANA 120 ESSAAR COATINGS STATE OF PUNJAB AND OTHERS CORAM: Present: TRIBHUVAN quashing the letters/orders dated 30.12.2025, Annexures P also letter/order the benefit of exemption from electricity duty and GST been extended to the Annexure P-8, has been of hearing to th of Natural Justice 2. Singh, Assistant Director, Department of Industries and Commerce, sub that it has been decided to afford due opportunity of hearing to the IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ESSAAR COATINGS INDIA LIMITED AND ANOTHER Versus PUNJAB AND OTHERS HON'BLE MR. JUSTICE TRIBHUVAN DAHIYA Mr. D.S. Patwalia, Senior Advocate with Ms. Priyanka Chaudhary, Advocate for the petitioners. Mr. Ferry Sofat, Additional Advocate General, Punjab. Mr. Maninderjit Singh Bedi, Senior Advocate with Ms. Kavita Joshi, Advocate for respondent no.4. TRIBHUVAN DAHIYA, J. (ORAL) The petition has been filed inter alia quashing the letters/orders dated 30.12.2025, Annexures P /order dated 05.01.2026, Annexure P the benefit of exemption from electricity duty and GST been extended to the petitioner-MSME unit vide letter dated 10.03.2023, 8, has been withdrawn thereby without granting any opportunity of hearing to the petitioners. This makes the action violative of of Natural Justice and, consequently, unsustainable in law. Learned State counsel, on instructions from Mr. Anmoldeep Singh, Assistant Director, Department of Industries and Commerce, sub that it has been decided to afford due opportunity of hearing to the IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-20194-2026 Date of decision: July 14, 2026 AND ANOTHER ...Petitioners ...Respondents TRIBHUVAN DAHIYA Patwalia, Senior Advocate with Ms. Priyanka Chaudhary, Advocate Mr. Ferry Sofat, Additional Advocate General, Punjab. Mr. Maninderjit Singh Bedi, Senior Advocate with inter alia seeking a writ of certiorari quashing the letters/orders dated 30.12.2025, Annexures P-15 and P-17, as dated 05.01.2026, Annexure P-16. It is on the ground that the benefit of exemption from electricity duty and GST, which had earlier MSME unit vide letter dated 10.03.2023, thereby without granting any opportunity e petitioners. This makes the action violative of the Principles consequently, unsustainable in law. Learned State counsel, on instructions from Mr. Anmoldeep Singh, Assistant Director, Department of Industries and Commerce, submits that it has been decided to afford due opportunity of hearing to the , 2026 ...Petitioners ...Respondents certiorari 17, as on the ground that , which had earlier MSME unit vide letter dated 10.03.2023, thereby without granting any opportunity Principles Learned State counsel, on instructions from Mr. Anmoldeep mits that it has been decided to afford due opportunity of hearing to the JASPREET KAUR 2026.07.17 10:03 I attest to the accuracy and integrity of this document Chandigarh CWP-20194-2026 -2- petitioners and take appropriate action in accordance with law keeping in view the applicable policy in the matter. 3. The petition is, accordingly, disposed of setting aside the impugned orders/letters dated 30.12.2025 and 05.01.2026, with liberty to the respondents to pass fresh orders, as may be required, after affording due opportunity of hearing to the petitioners and taking their response into consideration. July 14, 2026 (TRIBHUVAN DAHIYA) Jaspreet Kaur JUDGE  Whether speaking/reasoned : Yes/No Whether reportable : Yes/No JASPREET KAUR 2026.07.17 10:03 I attest to the accuracy and integrity of this document Chandigarh