The Hon’ble Punjab and Haryana High Court in the case of M/s Bagga Vet Pharma v. State of Punjab and another [CWP No. 7816 of 2026, order dated April 17, 2026] held that an order passed without assigning reasons and without considering the reply of the assessee suffers from complete non-application of mind and is liable to be quashed, while permitting the Revenue to proceed afresh in accordance with law.
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