IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 123 CWP-11284-2026 Date of decision : 17.04.2026 M/s Mohindra Gas Enterprises .…. Petitioner Versus State of Haryana and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Y. K. Mittal, Advocate, for the petitioner. Ms. Mamta Singla Talwar, DAG, Haryana. * * * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the parties agree that because prior to passing of the impugned adjudication order dated 27.02.2025 (Annexure P-6) no opportunity of hearing was granted to the petitioner, the petitioner’s case would be covered in its favour by a recent judgment of ours dated 24.03.2026 passed in CWP-33977-2025-Kemexel Ecommerce Pvt. Ltd. vs. State of Punjab and others. 2. In the light of the above, the instant petition is allowed in terms of the Kemexel Ecommerce Pvt. Ltd.’s case (supra), resulting in the setting aside of the impugned adjudication order dated 27.02.2025 (Annexure P-6). However, liberty is granted to the respondent-revenue to proceed afresh against the petitioner but only after following the provisions of law including Section 75(4) of the Central Goods and Services Tax Act, 2017. [DEEPAK SIBAL] JUDGE 17.04.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.04.21 10:46 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh