Anand Enterprises v. State Of Punjab And Another

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH Sr. No.169 CWP-17514-2026 Date of decision: 27.05.2026 Anand Enterprises ....Petitioner

Versus

State of Punjab and another ....Respondents

CORAM:

HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI

Present:

Mr. Mukul Singla, Advocate for the petitioner.

Ms. Shruti, AAG, Punjab.

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

It is not disputed that before passing of the impugned adjudication order dated 11.12.2025 (Annexure P-5), no opportunity of personal hearing was afforded to the petitioner. That being so, the petitioner's case would be covered in its favour by a recent judgment rendered by us on 24.03.2026 in CWP-33977-2025 - 'Kemexel Ecommerce Pvt. Ltd. Vs. State of Punjab and others' as the impugned adjudication order dated 11.12.2025 (Annexure P-5) is not only violative of the principles of natural justice but also contravenes Section 75(4) of the Central Goods and Services Tax Act, 2017.

2.

Learned State counsel has not been able to distinguish the applicability of Kemexel Ecommerce Pvt. Ltd.'s case (supra) to the petitioner's case.

JYOTI SHARMA 2026.05.28 11:54 I attest to the accuracy and integrity of this document chandigarh

CWP-17514-2026 -23.

In view of the above, the impugned adjudication order dated 11.12.2025 (Annexure P-5) is set aside. However, liberty is granted to the respondent-State to proceed afresh against the petitioner, in accordance with law.

4.

The petition is allowed in the above terms.

(DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE May 27, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.05.28 11:54 I attest to the accuracy and integrity of this document chandigarh