GST Update

Desk of CA. Praveen Sharma – 1120  Series (CAPS) 

Punjab & Haryana High Court IN THE CASE OF  Hudson Insurance Brokers Private Limited v. Union Territory of Chandigarh & Others

?? Hudson Insurance Brokers Private Limited v. Union Territory of Chandigarh & Others

Court: Punjab & Haryana High Court |

Outcome: In favour of petitioner

This verified judgment matches the reported principle. Its linkage to TS-876-HC(P and H)-2026-GST could not be independently confirmed because the Taxsutra details require sign-in.

 Company involved: Hudson Insurance Brokers Private Limited provides insurance brokerage and advisory services.

Dispute: The company challenged a GST demand of ?13,42,051, confirmed by order dated 24 December 2025.

Proceedings: Return scrutiny for FY 2021–22 was followed by a show-cause notice under Section 73(1).

Reply submitted: The company uploaded its detailed reply and supporting documents on 26 November 2025.

Mechanical rejection: The authority acknowledged the reply but rejected it without explaining why its submissions and evidence were inadequate.

Reasoning mandatory: Quasi-judicial authorities must consider the taxpayer’s contentions and record reasons for rejecting them.

Natural justice violated: The Court held that the unreasoned adjudication was a non-speaking order and legally unsustainable.

 Writ maintainable: Availability of a statutory appeal did not prevent interference where natural justice had been violated.

Final relief: The order was set aside. The authority must grant a personal hearing and decide the notice afresh through a reasoned order.

LINK: CA. Praveen Sharma on Linkedin

Best Regards,

CA Praveen Sharma

Mob. No. +91-98715 30610