IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 152 CWP-9573-2026 Date of decision : 01.04.2026 M/s Sidhivinayak Chemtech Pvt. Ltd. .…. Petitioner Versus Principal Commissioner, Central Goods & Services Tax Commissionerate, Rohtak and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. A. D. S. Sukhija, Senior Advocate, with Mr. Prashant Srivastav, Advocate, and Mr. Sukhdeep Singh, Advocate, for the petitioner. Mr. Rishab Kapoor, Sr. Standing Counsel, for the respondent(s)-Income Tax Department (appeared through video conferencing). * * * * * DEEPAK SIBAL, J. (Oral) 1. A show cause notice dated 09.06.2025 was served upon the petitioner requiring the petitioner to respond to alleged violations of the provisions of the Central Goods and Services Tax Act, 2017. Through a written reply dated 02.07.2025, the petitioner denied any illegal act on its part and prayed for withdrawal of the aforesaid show cause notice but through the impugned adjudication order dated 30.12.2025, without considering the petitioner’s written response dated 02.07.2025, penalties were imposed on the petitioner. 2. Learned counsel for the respondent(s)-revenue fairly submits that the petitioner had filed a written response to the aforesaid show cause notice SHAMSHER SINGH 2026.04.06 18:21 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh CWP-9573-2026 [ 2 ] dated 09.06.2025 but on account of certain technical glitches the same was ignored at the time of the passing of the impugned adjudication order dated 30.12.2025. 3. In the light of the above, the impugned adjudication order dated 30.12.2025 is set aside with liberty to the respondent(s)-authorities to proceed afresh against the petitioner in pursuance to the aforesaid show cause notice dated 09.06.2025 but only after considering the petitioner’s written response dated 02.07.2025 and after affording an opportunity of personal hearing to the petitioner/its authorized representative as also by passing a reasoned order. 4. The petition is allowed in the above terms. [DEEPAK SIBAL] JUDGE 01.04.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.04.06 18:21 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh