158 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-15804-2026 (O&M) Date of Decision:8th July, 2026. M/S. THE SWAMI JI COOPERATIVE LABOUR AND CONSTRUCTION SOCIETY LTD. .…...Petitioner(s) V/s STATE OF HARYANA AND OTHERS ......Respondent(s) CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR Present Mr. Navdeep Monga, Advocate, and Mr. Manan Rana, 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 seeking quashing of order dated 18.12.2025 (Annexure P-2) along with Form GST DRC-07 dated 26.12.2025 (Annexure P-3) as also for quashing of show cause notice dated 30.06.2025 (Annexure P-1), as the same have been passed without affording an opportunity of personal hearing. Relief has, however, been confined to the final orders on the ground that they are passed without affording any opportunity of personal hearing, therefore, the impugned action of the respondent amounts to a violation of principles of natural justice. 2. Learned State counsel, who has appeared on advance notice does not dispute the factual aspect that opportunity of personal hearing was not afforded to the petitioner. Learned State counsel, therefore, states that the SURESH KUMAR 2026.07.13 09:13 I attest to the accuracy and integrity of this document CWP-15804-2026 (O&M) matter can be conveniently remitted back to the concerned authority, for conducting the proceedings afresh in accordance with law after affording an opportunity of personal hearing to the petitioner. 3. In view of the fair stand taken by the respondents, this matter is remitted back to the authority concerned, and the impugned orders dated 18.12.2025 (Annexure P-2) and Form GST DRC-07 dated 26.12.2025 (Annexure P-3) are set aside. The respondents shall proceed afresh in accordance with law after affording an opportunity of personal hearing to the petitioner. 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. 4. Petition stands disposed of accordingly. 5. All pending misc. application(s), if any, also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE July 8, 2026 Ess Kay Whether speaking / reasoned : Yes / No Whether Reportable : Yes / No SURESH KUMAR 2026.07.13 09:13 I attest to the accuracy and integrity of this document