CWP-22983-2026 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 131 CWP-22983-2026 Date of Decision: 27.07.2026 Raj Kumar …Petitioner(s) Versus State of Haryana and others …Respondent(s) CORAM: HON'BLE MR. JUSTICE TRIBHUVAN DAHIYA Present:- Mr. Deepak Dahiya, Advocate for the petitioner Mr. Bhupender Singh, Advocate for respondents no.2 to 4 TRIBHUVAN DAHIYA, J. (Oral) The petition has been filed seeking a writ of certiorari quashing the checking report LL-1 no.980/17 dated 29.08.2020, Annexure P-1, assessment notice bearing memo no.SDGNR/2020/326 dated 09.09.2020, Annexure P-2, and the compounding notice bearing memo no.SDGNR/2020/327 dated 09.09.2020, Annexure P-3. 2. The only contention by learned counsel is that the impugned report and notices have been issued without affording opportunity of hearing to the petitioner which is in violation of law laid down by this Court in Rattan Singh v. State of Haryana and others, 2026 SCC OnLine P&H 14223. 3. Learned counsel for respondents no.2 to 4/Nigam could not dispute the fact aforementioned and submits that the assessment will now be made after affording due opportunity of hearing to the petitioner and taking his response into consideration, in terms of the law laid down. PAYAL 2026.07.29 15:18 I attest to the accuracy and authenticity of this order/judgment CWP-22983-2026 -2- 4. To enable fresh consideration of the issue, the impugned assessment notice and compounding notice dated 09.09.2020, are hereby set aside directing the respondents to afford due opportunity of hearing to the petitioner before taking any action on the checking report, in terms of the law laid down in Rattan Singh case ibid. (TRIBHUVAN DAHIYA) JUDGE 27.07.2026 Payal Whether speaking/reasoned Yes/No Whether reportable Yes/No PAYAL 2026.07.29 15:18 I attest to the accuracy and authenticity of this order/judgment