2026 (5) TMI 154

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....vocate,. For the Respondent: Mr. R. S. Pandher, Addl. A. G., Punjab. DEEPAK SIBAL, J. (ORAL) (1) Through the instant petition challenge is made to the adjudication order dated 30.04.2024 (Annexure P-2) as also to the order dated 11.07.2025 (Annexure P-9) passed by the appellate authority through which the petitioner's appeal, filed by it to challenge therein the adjudication order dated 3....

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....tion 75(4) of the Act which statutorily mandates the State to offer an opportunity of personal hearing to an assessee before any adverse action under the Act is contemplated. (5) The afore view of ours is in line with a decision recently rendered by us on 24.03.2026 in CWP No.33977 of 2025 - Kemexel Ecommerce Pvt. Ltd. Vs. State of Punjab and others. (6) In the light of the above discussion,....