Nas Babu Constructions Pvt. Ltd. Vs State of Haryana And Others (Punjab and Haryana High Court)
The Punjab and Haryana High Court allowed a writ petition challenging an order passed under the GST detention proceedings on the ground of violation of principles of natural justice. The petitioner’s grievance was that the impugned order dated 07.11.2025 in Form GST MOV-09 was passed on the very same day the show cause notice in Form GST MOV-07 was issued, leaving no opportunity to respond.
On instructions, the respondents admitted that the order was indeed passed on the same day as the show cause notice, though it was sought to be explained that this was done at the petitioner’s instance. The Court noted that there was no material on record to substantiate the claim that the order had been passed at the petitioner’s request.
In view of the admitted position, the Court held that passing the adjudication order simultaneously with the issuance of the show cause notice amounted to a clear violation of the principles of natural justice. Consequently, the impugned order dated 07.11.2025 (MOV-09) was held to be unsustainable and was set aside.
The Court granted liberty to the respondents to proceed afresh in accordance with law after the issuance of the show cause notice. With consent of parties, it was recorded that the petitioner’s authorised representative would appear before the competent authority on 08.12.2025 at 11:00 a.m. along with a reply and supporting documents, if any. The competent authority was directed to decide the matter expeditiously thereafter. The writ petition was disposed of without expressing any opinion on the merits.
