The Punjab and Haryana High Court has set aside a CGST adjudication order passed against Eastman Auto and Power Limited, citing violation of principles of natural justice. The order dated 20.01.2025, issued by the Joint Commissioner, CGST Commissionerate, Faridabad, was quashed on the grounds that no notice or opportunity of hearing was given to the petitioner.

The bench of Justice Lisa Gill and Justice Meenakshi I. Mehta observed that the petitioner had neither received the notice of proceedings nor any chance to present a defence. The impugned order had been issued as part of a composite adjudication involving multiple companies and individuals.

The court took note of the fact that while the department had claimed to have sent notices to the petitioner via email, it had used the wrong email address (raviverma@eastmanglobal.com) instead of the correct one (ravi.verma@eastmanglobal.com).

Counsel for the respondent department admitted the error and conceded that the order against the present petitioner could not be sustained due to lack of proper service of notice.

Consequently, the Court held that the order dated 20.01.2025 is liable to be set aside as far as Eastman Auto is concerned, and directed the department to issue a fresh adjudication order only after giving proper notice and an opportunity for personal hearing, as required under law. The entire process must be completed within eight weeks.

The Court clarified that it had not expressed any view on the merits of the case and disposed of the petition accordingly.

Case Details

Case Title: Eastman Auto and Power Limited Versus Joint Commissioner

Case No.: CWP 8067of 2025

Date:  17/07/2025

Counsel For  Petitioner: Amrinder Singh

Counsel For Respondent: Ajay Kalra

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