INN THE HIGH COURT OF PUNNJAB & HARYANA AT CHANDIGAARH 120 CWP-20194-2026 Date of decision: July 14, 20266 ESSAAR COOATINGS INDIA LIMITED ANND ANOTHER ...Petitionerss Versus STATE OF PPUNJAB AND OTHERS ...Respondentss CORAM: HON'BLE MR. JUSTICE TRRIBHUVAN DAHIYA Present: Mr. D.S. Patwalia, Senior Advoccate with Ms. Priyanka Chaudhary, Advoccate for the petitioners. Mr. Ferry Sofat, Additional Advvocate General, Punjab. Mr. Maninderjit Singh Bedi, Sennior Advocate with Ms. Kavita Joshi, Advocate for respondent no.4. TRIBHUVANN DAHIYA, J. (ORAL) The petition has been filed interr alia seeking a writ of certiorarii quashing thee letters/orders dated 30.12.20255, Annexures P-15 and P-17, ass also letter/orrder dated 05.01.2026, Annexuree P-16. It is on the ground thatt the benefit oof exemption from electricity duuty and GST, which had earlierr been extendeed to the petitioner-MSME uniit vide letter dated 10.03.2023,, Annexure P- 8, has been withdrawn thereby wwithout granting any opportunityy of hearing to the petitioners. This makes the aaction violative of the Principless of Natural Juustice and, consequently, unsustaainable in law. 2. Learned State counsel, on insttructions from Mr. Anmoldeepp Singh, Assisttant Director, Department of Inddustries and Commerce, submitss that it has been decided to afford due opportunity of hearing to thee JASPREET KAUR 2026.07.17 10:03 I attest to the accuracy and integrity of this document Chandigarh CWP-20194-2026 -2-

petitioners and take appropriate action in accordance with law keeping in view the applicable policy in the matter. 3. The petition is, accordingly, disposed of setting aside the impugned orders/letters dated 30.12.2025 and 05.01.2026, with liberty to the respondents to pass fresh orders, as may be required, after affording due opportunity of hearing to the petitioners and taking their response into consideration. July 14, 2026 (TRIBHUVAN DAHIYA) Jaspreet Kaur JUDGE  Whether speaking/reasoned : Yes/No Whether reportable : Yes/No JASPREET KAUR 2026.07.17 10:03 I attest to the accuracy and integrity of this document Chandigarh

INN THE HIGH COURT OF PUNNJAB & HARYANA AT CHANDIGAARH 120 CWP-20194-2026 Date of decision: July 14, 20266 ESSAAR COOATINGS INDIA LIMITED ANND ANOTHER ...Petitionerss Versus STATE OF PPUNJAB AND OTHERS ...Respondentss CORAM: HON'BLE MR. JUSTICE TRRIBHUVAN DAHIYA Present: Mr. D.S. Patwalia, Senior Advoccate with Ms. Priyanka Chaudhary, Advoccate for the petitioners. Mr. Ferry Sofat, Additional Advvocate General, Punjab. Mr. Maninderjit Singh Bedi, Sennior Advocate with Ms. Kavita Joshi, Advocate for respondent no.4. TRIBHUVANN DAHIYA, J. (ORAL) The petition has been filed interr alia seeking a writ of certiorarii quashing thee letters/orders dated 30.12.20255, Annexures P-15 and P-17, ass also letter/orrder dated 05.01.2026, Annexuree P-16. It is on the ground thatt the benefit oof exemption from electricity duuty and GST, which had earlierr been extendeed to the petitioner-MSME uniit vide letter dated 10.03.2023,, Annexure P- 8, has been withdrawn thereby wwithout granting any opportunityy of hearing to the petitioners. This makes the aaction violative of the Principless of Natural Juustice and, consequently, unsustaainable in law. 2. Learned State counsel, on insttructions from Mr. Anmoldeepp Singh, Assisttant Director, Department of Inddustries and Commerce, submitss that it has been decided to afford due opportunity of hearing to thee JASPREET KAUR 2026.07.17 10:03 I attest to the accuracy and integrity of this document Chandigarh CWP-20194-2026 -2-

petitioners and take appropriate action in accordance with law keeping in view the applicable policy in the matter. 3. The petition is, accordingly, disposed of setting aside the impugned orders/letters dated 30.12.2025 and 05.01.2026, with liberty to the respondents to pass fresh orders, as may be required, after affording due opportunity of hearing to the petitioners and taking their response into consideration. July 14, 2026 (TRIBHUVAN DAHIYA) Jaspreet Kaur JUDGE  Whether speaking/reasoned : Yes/No Whether reportable : Yes/No JASPREET KAUR 2026.07.17 10:03 I attest to the accuracy and integrity of this document Chandigarh