IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 169 CWP-9656-2026 Date of decision : 29.04.2026 M/s Best Agrolife Ltd. and others .…. Petitioners Versus Principal Commissioner, Central Goods and Services Tax Commissionerate, Rohtak and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MR. JUSTICE ROHIT KAPOOR Present : Mr. Sukhdeep Singh, Advocate, for the petitioner. Ms. Sidhi Bansal, Advocate, for the revenue. * * * * * DEEPAK SIBAL, J. (Oral) 1. It is not disputed that to the show cause notice dated 26.06.2025 the petitioners had filed written response on 10.07.2025 which was ignored by the proper officer while passing the impugned adjudication order dated 15.12.2025. 2. In the light of the above, we have no hesitation to set aside the impugned adjudication order dated 15.12.2025 with liberty to the respondent(s)- revenue to proceed afresh against the petitioners in pursuance to the show cause notice dated 26.06.2025 but only after considering the written response filed by the petitioners on 10.07.2025 to such show cause notice and after affording opportunity of personal hearing to the petitioners. 3. The petition is allowed in the above terms. [DEEPAK SIBAL] JUDGE 29.04.2026 [ROHIT KAPOOR] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.05.01 15:27 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh