151 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-18318-2026 (O&M) Date of Decision: 6th July, 2026. M/S MADHAV COTTON & OIL MILL .…...Petitioner(s) V/s STATE OF HARYANA AND OTEHRS ......Respondent(s) CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR Present Mr. Peeyush Pruthi, Advocate, for the petitioner. Mr. Sourabh Goel, Addl. A.G., Haryana. **** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The present Writ Petition has been filed by the petitioner seeking quashing of order dated 29.12.2025 (Annexure P-4) by respondent No.3 under Section 74 of the GST Act/Haryana GST Act, 2017 allegedly being passed in violation of principles of natural justice as the same was passed without affording any opportunity of personal hearing to the petitioner. 2. Learned counsel for the petitioner contends that although, petitioner filed reply to show cause notice dated 22.09.2025, wherein a categoric request for personal hearing was made by the petitioner, impugned order dated 29.12.2025 is passed without considering such request of the petitioner. He, therefore, prays that impugned order dated 29.12.2025 be set aside and matter be remanded to the competent authority to pass a fresh order after giving personal hearing to the petitioner. SURESH KUMAR 2026.07.07 18:18 I attest to the accuracy and integrity of this document CWP-18318-2026 (O&M) 3. Learned State counsel, who has appeared on advance notice, on instructions, does not dispute the factual plea that opportunity of personal hearing has not been afforded to the petitioner. Learned counsel for the respondents, therefore, states that the matter can be conveniently remitted back to the concerned authority, for affording an opportunity of personal hearing to the petitioner to proceed afresh, in accordance with law. 4. In view of the fair stand taken by the respondents, this matter is remitted back to the authority concerned, and the impugned order dated 29.12.2025 (Annexure P-4) is set aside for such reasons. The respondents shall afford an opportunity of personal hearing to the petitioner pursuant to the show cause notice and shall be at liberty to proceed further in accordance with law. It is further provided that no coercive action henceforth shall be taken in the matter and any recovery already made shall abide by the fresh orders to be passed in accordance with law. 5. Petition stands disposed of accordingly. 6. Pending applications, if any, shall stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE July 6, 2026 Ess Kay Whether speaking / reasoned : Yes / No Whether Reportable : Yes / No SURESH KUMAR 2026.07.07 18:18 I attest to the accuracy and integrity of this document