156 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-15827-2026 (O&M) Date of Decision: 9th July, 2026. PUNEET TRADING CO. .…...Petitioner(s) V/s STATE OF HARYANA AND ANOTHER ......Respondent(s) CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR (Through Video Conference/Hybrid Mode) Present Mr. Kapish Chawla, Advocate, for the petitioner. Mr. Sourabh Goel, Addl. A.G., Haryana. **** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. By way of the present writ petition, the petitioner seeks quashing of the final order dated 27.12.2025 (Annexure P‑3) passed by respondent No.2 in Form GST DRC‑07, whereby a demand of ₹3,91,406/-, along with interest and penalty for the period 2018‑19, has been confirmed, allegedly in violation of the principles of natural justice. 2. Learned counsel for the petitioner contends that the short ground on which the order impugned needs to be set aside is that though the petitioner had submitted reply dated 28.07.2025 to the show cause notice dated 28.06.2025, but the same has not been taken note of and a contrary assertion has been made in the impugned order that ‘no reply has been filed’. 3. The aforesaid factual position has not been disputed by the learned State counsel and once that be so, we find that the impugned order suffers from violation of the principles of natural justice inasmuch as the SURESH KUMAR 2026.07.13 16:44 I attest to the accuracy and integrity of this document CWP-15827-2026 (O&M) petitioner’s reply dated 28.07.2025 to the show cause notice was required to be considered before passing the order. 4. In that view of the matter, we dispose of this Writ Petition with a direction to respondent No.2 to pass appropriate orders, after adverting to the reply filed by the petitioner to the show cause notice dated 28.07.2025. It is made clear that an opportunity of personal hearing would also be afforded to the petitioner before the order is passed. 5. Pending applications, if any, shall stand disposed of accordingly. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE July 9, 2026 Ess Kay Whether speaking / reasoned : Yes / No Whether Reportable : Yes / No SURESH KUMAR 2026.07.13 16:44 I attest to the accuracy and integrity of this document