Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 08 July 2026
Case Overview
- Petition filed by M/s Hans Steel Rolling Mills (petitioner) against State of Punjab and others (respondents) seeking quashing of Notification No.9/2023‑Central Tax dated 31‑03‑2023, Notification No.56/2023‑Central Tax dated 28‑12‑2023, Notification No.71/P.A.5/2017/S.168A/2023 dated 23‑08‑2023, and orders dated 07‑07‑2025 and 09‑04‑2024, on the ground that they were passed without granting a personal hearing, violating natural justice.
- State counsel acknowledged that a personal hearing was not afforded and suggested remitting the matter to the concerned authority for fresh proceedings.
- The Court, noting the respondents’ fair stance, remitted the matter to the authority, set aside the orders dated 07‑07‑2025 and 09‑04‑2024, and directed that no coercive action be taken henceforth. Any recovery already effected must comply with the fresh orders to be passed.
Final Outcome
- Orders dated 07‑07‑2025 and 09‑04‑2024 are set aside.
- The case is remitted to the concerned authority for fresh proceedings with a personal hearing.
- No coercive action shall be taken; any prior recovery must align with the new orders.
- Petition and any pending miscellaneous applications are disposed of.
Topics: Taxation, Natural Justice