CWP-18931-2026 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Serial No.119 CWP-18931-2026 Decided on:08.07.2026 Munish Kumar . . . Petitioner Versus State of Haryana and others . . Respondents CORAM: HON'BLE MR. JUSTICE TRIBHUVAN DAHIYA Present: Mr. Narayan Prasad Gupta, Advocate for the petitioner. Mr. Bhupender Singh, Advocate for respondents no.2 and 3. TRIBHUVAN DAHIYA, J.(ORAL) The petition has been filed inter alia seeking a writ of certiorari quashing the assessment report/memo dated 27.01.2021, Annexure P-4, and notice of compounding the offence dated 27.01.2021, Annexure P-5, and also the checking report dated 28.10.2020, Annexure P-6. 2. Learned counsel contended that the impugned report/memo has been issued without granting any opportunity of hearing to the petitioner and is therefore in violation of law laid down by this Court vide judgment dated 13.03.2026 rendered in CWP-35731-2025 titled Rattan Singh v. State of Haryana and others, Annexure P-12, which specifically holds that ‘the Assessing Officer while framing assessment under Section 126 or 135 is required to comply with principles of natural justice. He is required to supply MEHAK HURIA 2026.07.13 18:54 I attest to the accuracy and integrity of this order/judgment CWP-18931-2026 -2- adverse material to the consumer. He is further required to grant opportunity of hearing before passing order.’ 3. Learned counsel for respondents no.2 and 3 is not in a position to dispute the facts and submits that fresh orders, if required, will be issued after affording due opportunity of hearing to the petitioner in compliance with the directions issued in the aforementioned judgment. 4. The petition is accordingly disposed of by setting aside the impugned report/memo dated 27.01.2021, granting opportunity to the respondents to pass fresh orders in compliance with the Principles of Natural Justice. (TRIBHUVAN DAHIYA) 08.07.2026 JUDGE Mehak Whether reasoned/speaking? Yes/No Whether reportable? Yes/No MEHAK HURIA 2026.07.13 18:54 I attest to the accuracy and integrity of this order/judgment