M/S Degraphics Advertising And Marketing v. Union Of India And Others

CWP-12874-2026 -1IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.162 CWP-12874-2026 Date of decision: 30.04.2026 M/s Degraphics Advertising & Marketing ....Petitioner

Versus

Union of India and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI

Present:

Mr. Sandeep Goyal, Senior Advocate with Ms. Aanchal Goyal, Advocate for the petitioner.

Mr. Ajay Jagga, Addl. Standing Counsel with Ms. Neetu Kundu, Advocate for the respondents.

* * * DEEPAK SIBAL, J. (Oral) 1.

It is not disputed that to the show cause notice dated 29.11.2024 issued to the petitioner under Section 73 of the Union Territory Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017, pertaining to the financial year 2020-21, the petitioner had filed a written response which has altogether been ignored at time of passing of the final adjudication order dated 19.02.2025 (Annexure P-9). 2.

In the light of the above, we have no hesitation to hold that the impugned adjudication order dated 19.02.2025 (Annexure P-9) has been passed without any application of mind and therefore, we order it to be set aside. However, liberty is granted to the respondents to proceed afresh JYOTI SHARMA 2026.05.01 17:53 I attest to the accuracy and integrity of this document chandigarh

CWP-12874-2026 -2against the petitioner, in accordance with law. 4.

The petition is allowed in the above terms.

(DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE April 30, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.05.01 17:53 I attest to the accuracy and integrity of this document chandigarh