High Court of Punjab & Haryana25 August 2026

Pooja Exports v. State of Punjab

For assesseeRemanded

CWP NO. 23499 OF 2026 (O & M)

The ruling in brief

Where assessee challenged adjudication order alleging denial of personal hearing before adverse determination, and revenue admitted hearing was not granted, non-grant of hearing violated mandatory statutory requirement under section 75(4), vitiating adjudication, thus impugned order stood set aside and matter to proceed afresh after granting hearing

Provisions considered

CGST S.75

Section 75, read with section 75(4), of Central Goods and Services Tax Act, 2017/Punjab Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

Calcutta High Court24 Sept 2026

For assesseeRemanded

Arup Datta v. State of West Bengal

Where tax, interest and penalty demands were raised via SCN and order uploaded only on portal without direct intimation and reply was filed but no personal hearing was afforded before passing ex parte order, principles of natural justice were breached, requiring the adjudication to be quashed and matter reconsidered after granting effective hearing

Delhi High Court22 Sept 2026

For assesseeRemanded

Rohit VIJ v. Commissioner of GST

Where registered person was issued adverse order in Form DRC-07 without being given personal hearing, statutory mandate required hearing either on request or whenever adverse decision was contemplated, such order passed without personal hearing was unsustainable and was set aside with directions for fresh decision after affording effective personal hearing

Andhra Pradesh High Court21 Sept 2026

For assessee

Saptagiri Constructions v. Assistant Commissioner of Central Tax

Where registered taxpayer supplying works contract services to Government Departments was subjected to a single composite assessment order covering multiple years, such composite assessment was impermissible, so the impugned summary order was set aside and respondents could initiate fresh proceedings for each assessment year separately, with all consequential proceedings revoked

CGST S.75

Pooja Exports v. State of Punjab

The ruling in brief

Provisions considered

Pooja Exports v. State of Punjab

The ruling in brief

Provisions considered

Read the full analysis

Arup Datta v. State of West Bengal

Rohit VIJ v. Commissioner of GST

Saptagiri Constructions v. Assistant Commissioner of Central Tax

Read the full analysis