Punjab & Haryana High Court | DECISION

ANAYLITICAL VIDEO:
INTRODUCTION

The petitioner, M/s Vishal Jewellers, approached the Punjab & Haryana High Court challenging the adjudication order dated 30.04.2024 passed by the GST authorities as well as the appellate order dated 11.07.2025, whereby the appeal filed against the adjudication order was dismissed.

The primary grievance raised by the petitioner was not with respect to the merits of the tax demand but with the procedure adopted by the authorities. According to the petitioner, before passing the adjudication order, no opportunity of personal hearing was granted, despite the statutory mandate contained in Section 75(4) of the CGST Act, 2017.