Vishal Investments Vs State of Punjab And Others
Date: July 7, 2026
Subject Matter
Adjudication Order under Section 73 Set Aside for Lack of Reasoned Disposal of SCN
Summary
The High Court allowed the petition, setting aside an order passed under Section 73 of the Punjab Goods and Services Tax Act, 2017. The Court found that the adjudicating authority failed to provide adequate reasons for rejecting the petitioner's expl…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. This petition is directed against an order passed under Section 73 of the Punjab Goods and Services Tax Act, 2017 , holding the petitioner liable to payment of GST after observing that the petitioner’s explanation to the Show Cause Notice (SCN) was not found satisfactory. The order is challenged on the ground that adequate reasons…