167 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-17604-2026 (O&M) Date of Decision: 8th July, 2026. M/S MALIK & COMPANY .…...Petitioner(s) V/s STATE OF PUNJAB AND ANOTHER ......Respondent(s) CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR Present Mr. Peyush Pruthi, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. **** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The present Writ Petition has been filed by the petitioner seeking quashing of show cause notice dated 11.06.2023 (Annexure P-2) and order in original dated 13.07.2023 (Annexure P-3) 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 the show‑cause notice dated 11.06.2023 was never served upon the petitioner through any prescribed mode, thereby depriving the petitioner of an opportunity to submit a reply. Subsequently, respondent No.2 issued order dated 13.07.2023, proposing a demand of ₹21,84,722/‑ solely on the ground that no reply to the show‑cause notice had been filed by the petitioner. He, therefore, prays that order dated 13.07.2023 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 2026.07.13 09:13 I attest to the accuracy and integrity of this document CWP-17604-2026 (O&M) 3. Learned counsel for the respondents, who has appeared on advance notice, does not dispute the factual aspects 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 show cause notice dated order dated 13.07.2023 (Annexure P-3) is set aside for such reasons. The respondents shall afford an opportunity of personal hearing to the petitioner, and they 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 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