Ms Bharat Steel Rolling Industries vs. State Of Punjab
Held
The High Court quashed the impugned cancellation order, finding the issue covered by a previous Division Bench judgment. It granted liberty to the respondents to issue a fresh show cause notice and proceed in accordance with law.
Facts
The petitioner challenged the retrospective cancellation of their GST registration, effective from 16.02.2022, arguing that the show cause notice issued did not specify retrospective cancellation.
Key Issues
Whether a GST registration can be cancelled retrospectively when the show cause notice does not make reference to such retrospective cancellation.
AI-generated summary — verify with the full judgment below
108 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-30530-2026 (O&M) Date of Decision: 18th September, 2026. M/S BHARAT STEEL ROLLING INDUSTRIES
.…...Petitioner(s) V/s STATE OF PUNJAB AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Mr. Aman Bansal, Advocate,
Ms. Anjali Bansal, Advocate,
Ms. Bhavna Aggarwal, Advocate, and
Mr. Larish Setia, Advocate,
for the petitioner(s)
Ms. Samdisha Kaur, AAG, Punjab.
****
ASHWANI KUMAR MISHRA, CHIEF JUSTICE (ORAL)
The petitioner’s GST registration has been cancelled vide order dated 03.12.2025 (Annexure P-4) with retrospective effect from 16.02.2022. The said cancellation of GST registration is challenged by way of this Writ Petition primarily on the ground that the show cause notice issued, pursuant to which impugned order was passed, does not make reference to any retrospective cancellation. Learned counsel for the petitioner has placed reliance upon the Division Bench judgement of this Court in M/s Bansal Casting, S.K. Enterprises Vs. Union of India and Another and M/s Shree
The judgment continues below.
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