` 125 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-12744-2026 (O&M) Date of Decision: 23rd July, 2026 ANURAG AGGARWAL PROP. M/S. STAR EXPORTS .…Petitioner Vs. UNION OF INDIA AND OTHERS .…Respondents CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present Mr. Sholab Arora, Advocate, Mr. Munish, Advocate, Ms. Diksha Goyal, Advocate Ms. Reenu, Advocate, and Mr. Himanshu Choudhary, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. for the respondents-Revenue *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Learned counsel for the parties fairly submits that controversy involved in the present writ petition is no longer res integra and stands squarely covered by the judgment rendered by this Court in CWP-19604-2025, titled as M/s Usha Industries (India) Vs. Union of India and others, decided on 23.07.2026. While deciding the aforesaid writ petition, this Court held as under:- “8. In such circumstances, when the date of hearing was fixed on 28.01.2025, the petitioner was clearly justified in asking for a reasonable opportunity to examine such documents, and furnish its reply thereto. SURESH KUMAR 2026.07.28 10:24 I attest to the accuracy and integrity of this document CWP-12744-2026 (O&M) The authority concerned was not justified in refusing such request and concluding the proceedings on 28.01.2025 itself. Consequentially, order passed on 05.02.2025, therefore, is found to be violative of principles of natural justice, and is otherwise unstainable in law, as it is in the teeth of the observations made by this Court on 17.04.2023 in CWP-4291-2023. 9. The Writ Petition, therefore, succeeds and is allowed. Order dated 05.02.2025 (Annexure P-11) stands quashed, accordingly. The petitioner shall be at liberty to submit its reply within two weeks from today. Such reply of the petitioner would be examined by the appropriate adjudicating authority, who shall fix date of hearing in the matter and thereafter, proceed to pass an appropriate reasoned order in accordance with law.” 2. In view of the aforesaid and there being no dispute that the issue involved in the present writ petition is squarely covered by the judgment of this Court in CWP-19604-2025 (Supra), the present Writ Petition is allowed in the same terms. Consequently, impugned order dated 27.03.2026 (Annexure P-17), passed by respondent No.3, is hereby quashed and set aside. The petitioner shall be at liberty to submit its reply within two weeks from today. Such reply of the petitioner would be examined by the appropriate adjudicating authority, who shall fix date of hearing in the matter and thereafter, proceed to pass an appropriate reasoned order in accordance with law. SURESH KUMAR 2026.07.28 10:24 I attest to the accuracy and integrity of this document CWP-12744-2026 (O&M) 3. All pending misc. application(s), if any, also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE July 23, 2026 Ess Kay Whether speaking / reasoned : Yes / No Whether Reportable : Yes / No SURESH KUMAR 2026.07.28 10:24 I attest to the accuracy and integrity of this document