The Hon’ble Punjab & Haryana High Court in the case of Ankur Kampani vs. Union of India & Ors. [CWP No. 9100 of 2026, order dated April 20, 2026] held that a penalty order passed without issuance of a prior show cause notice or opportunity of hearing is violative of principles of natural justice and Section 75(4) of the CGST Act, 2017, and is therefore liable to be quashed.
