124 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-21493-2026 (O&M) Date of Decision: 17th July, 2026. M/S. SAI UNIFORM .…...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. Rishab Singla, Advocate, for the petitioner. Mr. Sourabh Goel, Addl. A.G., Haryana. **** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Order-in-Original dated 01.12.2022 (Annexure P-4) is primarily questioned on the ground that it does not record reasons in support of the order as also opportunity of personal hearing was not afforded to the petitioner prior to its issuance. 2. Learned counsel for the Revenue fairly admits that opportunity of personal hearing was not afforded to the petitioner before passing the Order-in-Original dated 01.12.2022, and that fresh orders would be passed in the matter, after affording due opportunity of hearing to the petitioner. It has also been admitted that the operative portion alone has been uploaded on the common GST portal determining the liability of the petitioner to pay the tax. Therefore, he states that instead of keeping this matter pending, the same may be remitted to the SURESH KUMAR 2026.07.20 09:25 I attest to the accuracy and integrity of this document CWP-21493-2026 (O&M) concerned authority, for affording an opportunity of personal hearing to the petitioner to proceed afresh, in accordance with law. 3. In view of the fair stand taken by the respondents, order(s) impugned in the present Writ Petition is liable to be set aside only on the ground that it does not contain reasons and that opportunity of hearing was not afforded to the petitioner prior to its issuance. 4. The Writ Petition, thus, succeeds and is allowed. Consequently, order dated 01.12.2022 (Annexure P-4) passed by respondent No.3 as well as order dated 13.02.2026 (Annexure P-6) passed by the appellate authority i.e. respondent No.2, are set aside. 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 reasoned order(s) to be passed in accordance with law. 5. Pending application(s), if any, shall stand disposed of accordingly. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE July 17, 2026 Ess Kay Whether speaking / reasoned : Yes / No Whether Reportable : Yes / No SURESH KUMAR 2026.07.20 09:25 I attest to the accuracy and integrity of this document