Satnam Industries vs. State Of Punjab And Others
Held
The High Court quashed the impugned cancellation order and the SCN, finding the controversy covered by a previous Division Bench judgment. Liberty was reserved for the respondents to issue a fresh SCN and proceed in accordance with law.
Facts
Satnam Industries challenged the retrospective cancellation of its GST registration, arguing that the Show Cause Notice (SCN) issued did not specify the intention for retrospective cancellation. The cancellation order was dated 16.06.2026, effective from 22.04.2025, following an SCN dated 15.11.2025.
Key Issues
The key legal issue was whether a GST registration could be cancelled with retrospective effect if the preceding Show Cause Notice did not explicitly mention such retrospective cancellation.
AI-generated summary — verify with the full judgment below
131 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-30318-2026 (O&M)
Date of Decision:17.09.2026 SATNAM INDUSTRIES ....PETITIONER(S) VERSUS STATE OF PUNJAB AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr.Vishav Bharti Gupta, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab. ***** ASHWANI KUMAR MISHRA, CJ (Oral)
The petitioner’s GST registration has been cancelled vide order dated 16.06.2026 (Annexure P-3) with retrospective effect from 22.04.2025. Show Cause Notice (SCN) for cancellation of registration was issued to the petitioner on 15.11.2025 (Annexure P-2). The said cancellation of GST registration is challenged by way of this writ petition primarily on the ground that the SCN 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 judgment of this Court in M/s Bansal Casting, S.K. Enterprises vs. Union of India and Another and M/s Shree Ram Industri
The judgment continues below.
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