Bala Ji Enterprises v. Union of India and Others

Punjab & Haryana HC17 Jul 2026CWP/21609/2026

Case brief

AI extract

What is this about?

CWP-21609-2026 (O&M), High Court of Punjab and Haryana at Chandigarh, decided 17.07.2026 (Ashwani Kumar Mishra, A.C.J., Rohit Kapoor, J.): Bala Ji Enterprises v. Union of India – joint order-in-original dated 18.12.2025 disposing 147 GST cases set aside qua petitioner because its 02.09.2025 reply to SCN dated 28.06.2025 was not considered; held violative of natural justice and arbitrary; remitted for fresh order after considering reply and granting hearing; petition disposed of.

What did the court decide?

Impugned order-in-original dated 18.12.2025 set aside qua the petitioner; matter remitted to the competent authority for a fresh order after considering the petitioner's reply dated 02.09.2025 and affording the petitioner an opportunity of hearing. ¶¶20

Bala Ji Enterprises Vs Union of India and Others — Punjab & Haryana HC (2026) — LawSathi Research

¶1

133

¶2

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

¶3

CWP-21609-2026 (O&M) Date of Decision: 17^th July, 2026.

¶4

BALA JI ENTERPRISES

¶5

.…...Petitioner(s) V/s

¶6

UNION OF INDIA AND OTHERS .. ....Respondent(s)

¶7

CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR

¶8

Present Mr. Mukul Singla, Advocate, for the petitioner.

¶9

Mr. Satya Pal Jain, Addl. Solicitor General of India, assisted by Mr. Ajay Kalra, Senior Panel Counsel, Ms. Isha Janjua, Advocate, for the respondents.

¶10

********

¶11

ASHWANI KUMAR MISHRA, A.C.J. (Oral)

¶12

1. The order‑in‑original dated 18.12.2025 (Annexure P‑3), impugned in the present Writ Petition is a joint order whereby as many as 147 cases have been disposed of. Vide the said order, respective replies submitted by the 12 entities have been duly noticed and discussed, however, the petitioner asserts that in response to show‑cause notice dated 28.06.2025 (Annexure P‑1), petitioner’s reply was duly filed on the common GST portal on 02.09.2025, but the same has neither been referred to nor dealt with in the impugned order. It is, therefore, submitted that the impugned order is arbitrary and is violative of the principles of natural justice qua the petitioner herein.

¶13

2. Learned counsel for the respondents, who has appeared on advance notice, does not dispute the fact that the petitioner’s reply to the

¶14

SURESH KUMAR 2026.07.22 11:50 I attest to the accuracy and integrity of this document

¶15

CWP-21609-2026 (O&M)

¶16

Page 2 of 2

¶17

show cause notice was uploaded on the common GST portal on 02.09.2025, but concedes that it has not been dealt with in the impugned order.

¶18

3. In that view of the matter, we find that the impugned order, insofar as it concerns the petitioner, is violative of the principles of natural justice and is otherwise arbitrary, particularly when the petitioner’s reply has not been considered.

¶19

4. In such circumstances, the impugned order dated 18.12.2025 (Annexure P‑3) passed qua the petitioner herein is set aside. The matter is remitted back to the competent authority to pass a fresh order after duly considering the reply filed by the petitioner on 02.09.2025. The authority shall afford the petitioner an opportunity of hearing before passing any fresh order.

¶20

5. Petition stands disposed of , accordingly.

¶21

6. Pending application(s), if any, shall stand disposed of

¶22

accordingly.

¶23

[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE

¶24

[ROHIT KAPOOR] JUDGE

¶25

July 17, 2026