CWP-10914 of 2026 IN THE HIGH COURT OF PUNJAB AND HARYANA AT Gogia Forgings Excise and Taxation Officer CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Gaurav Gupta, Advocate Mr. Jaspal Singh Sethi, Advocate Mr. Saurabh Dalal, Advocate, for the petitioner. Mr. Saurabh Kapoor, Additional A.G., Punjab. DEEPAK SIBAL L through this petition to 27.02.2025 (Annexure P whereof the impugned of the attachment sent to the petitioner before issuance of the show cause notice which preceded the adjudication order. 2. Learned State counsel fairly admits to the above 3. Without reasons the 27.02.2025 is unsustainable in law as natural justice but Goods and Services Tax Act, 2017 of a reasoned adjudication order. 10914 of 2026 (O&M) Sr. No.114 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-10914 of 2026 Date of Decision : Gogia Forgings … Versus Excise and Taxation Officer-cum-State Tax Officer, Ludhiana and another …Respondent HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Gaurav Gupta, Advocate Mr. Jaspal Singh Sethi, Advocate Mr. Saurabh Dalal, Advocate, for the petitioner. Mr. Saurabh Kapoor, Additional A.G., Punjab. *** DEEPAK SIBAL, J. (Oral) Learned counsel for the petitioner restricts the through this petition to the challenge to the 27.02.2025 (Annexure P-4) on the ground that the impugned adjudication order has been of the attachment sent to the petitioner before issuance of the show cause preceded the adjudication order. Learned State counsel fairly admits to the above Without reasons the impugned 27.02.2025 is unsustainable in law as it not only violates natural justice but is also in conflict with Section 75(6) of the Goods and Services Tax Act, 2017 which specifically provides for of a reasoned adjudication order. Page 1 of 2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 10914 of 2026 (O&M) Date of Decision : 10.04.2026 …Petitioner State Tax Officer, Ludhiana and another …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Jaspal Singh Sethi, Advocate and Mr. Saurabh Kapoor, Additional A.G., Punjab. earned counsel for the petitioner restricts the prayer made to the adjudication order dated on the ground that the reasons on the basis has been passed is in fact a copy of the attachment sent to the petitioner before issuance of the show cause Learned State counsel fairly admits to the above. impugned adjudication order dated it not only violates the principles of is also in conflict with Section 75(6) of the Central which specifically provides for passing VANDANA 2026.04.17 09:20 I attest to the accuracy and integrity of this document CWP-10914 of 2026 4. In light of the above, the impugned adjudication order dated 27.02.2025 and petitioner’s appeal the ground of respondent-State to proceed afresh against the petitioner from the stage of show cause notice dated 28.11.2024 which preceded the impugned adjudication order dated 27.02.2025, in accordance with law. 5. The petition is April 10, 2026 vandana Whether speaking/reasoned : Whether reportable 10914 of 2026 (O&M) In light of the above, the impugned adjudication order dated and the appellate order dated 21.01.2026 petitioner’s appeal, filed against the adjudication order dated 27.02.2025 the ground of delay, are set aside. However, liberty is granted to the State to proceed afresh against the petitioner from the stage of show cause notice dated 28.11.2024 which preceded the impugned adjudication order dated 27.02.2025, in accordance with law. The petition is allowed in the above terms. (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE , 2026 ther speaking/reasoned : Yes/No Whether reportable : Yes/No In light of the above, the impugned adjudication order dated dated 21.01.2026, dismissing the against the adjudication order dated 27.02.2025, on However, liberty is granted to the State to proceed afresh against the petitioner from the stage of show cause notice dated 28.11.2024 which preceded the impugned adjudication order dated 27.02.2025, in accordance with law. allowed in the above terms. DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.04.17 09:20 I attest to the accuracy and integrity of this document