M/S S.K. Trading Company v. State Of Punjab And Others

IN THE HIGH COURT OF PUNJAB & HARYANA AT

CHANDIGARH CWP-36573-2025 Date of Decision: 27.05.2026 M/s S.K. Trading Company ... Petitioner

Versus

State of Punjab and others ....Respondents

CORAM:

HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present:- Mr. R.K. Bajaj, Advocate for the petitioner.

Ms. Shruti, AAG, Punjab.

***** DEEPAK SIBAL, J. (Oral) It is not disputed that before passing of the impugned adjudication order dated 25.04.2024 (Annexure P-3), 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-339772025 - 'Kemexel Ecommerce Pvt. Ltd. Vs. State of Punjab and others' as the impugned adjudication order dated 25.04.2024 (Annexure P-3) 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.

3.

In view of the above, the impugned adjudication order dated 25.04.2024 (Annexure P-3) and the appellate order dated 06.11.2025 (Annexure P-5) are 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] 27.05.2026 JUDGE Prince Whether speaking/reasoned:

Yes/No Whether reportable:

Yes/No PRINCE SAINI 2026.05.28 11:39 I attest to the accuracy and integrity of this document