103 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision: January 31, 2026 M/S DEUTSCHE CARS PVT LTD .....Petitioner Versus STATE OF HARYANA AND OTHERS ..... Respondents CORAM:- HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE RAMESH CHANDER DIMRI Present: Mr. Sandeep Goyal, Senior Advocate with Mr. Rishab Singla, Advocate for the petitioner.

Ms. Mamta Singla Talwar, DAG, Haryana.

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LISA GILL, J.

1. Primary prayer in this writ petition reads under:

“ Issue a writ in the nature of certiorari for quashing of order in Form GST MOV-09 dated 06.05.2025 (Annexure-14) passed by respondent No. 3:

(a) In violation of the principles of natural Justice as the order has been passed even before expiry of the date of filing of the reply given in the Show Cause Notice Issued on 06.05.2025 for

13.05.2025.

(b) Reply dated 13.05.2025 (Annexure P-12) filed by the petitioner in response to the Show Cause Notice in Form GST MOV-07 dated NIL (Annexure P-11) has not even been considered in the impugned order and to the contrary, it has been observed that the petitioner has not filed any objections;

(c) No reasoning has been assigned in the impugned order for confirming the penalty which is