Highway Furniture Industries Vs State of Punjab And Others (Punjab and Haryana High Court)
The Punjab and Haryana High Court considered a petition challenging the show cause notice dated 05.06.2025 and order dated 24.07.2025 passed under Section 74 of the Punjab/Central Goods and Services Tax Act, 2017. The petitioner primarily contended that Section 74 had been erroneously invoked because the assessment concerned the period 2024-2025, which, according to the petitioner, did not fall within the ambit of Section 74. It was also submitted that these objections had not been appropriately considered and that a reasonable opportunity of hearing had been denied. The respondents-revenue, instead of contesting the matter further, stated that the case could be remitted to the concerned authority for a fresh order in accordance with law after providing the petitioner an opportunity of personal hearing. Accepting this position, the High Court remitted the matter to the concerned authority. The Court set aside the impugned order dated 24.07.2025 and permitted the respondents to pass a fresh order in accordance with law after affording the petitioner a personal hearing. The Court further directed that all legal and factual issues would remain open for consideration before the concerned authority. The petition was accordingly disposed of, along with any pending applications.
