Tool Text Indl Corp vs. State Of Punjab And Others
Held
The Court quashed the impugned order cancelling the GST registration, relying on a precedent that held such retrospective cancellation invalid if not specified in the show cause notice. Respondents were granted liberty to issue a fresh show cause notice and proceed in accordance with law.
Facts
The petitioner challenged the retrospective cancellation of their GST registration from 02.07.2017. The primary ground was that the show cause notice issued did not specify any proposal for retrospective cancellation.
Key Issues
Whether a GST registration can be cancelled with retrospective effect if the show cause notice does not specifically propose retrospective cancellation.
AI-generated summary — verify with the full judgment below
CWP-30446-2026 (O&M) 1
150 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-30446-2026 (O&M) Date of decision: 17.09.2026 TOOL TEX INDL. CORP ....Petitioner Versus STATE OF PUNJAB AND OTHERS ....Respondents CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Tarang Goyal, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. Advocate General, Punjab. ***** ASHWANI KUMAR MISHRA, C.J. (Oral)
The petitioner’s GST registration has been cancelled vide order dated 11.08.2026 (Annexure P-5) with retrospective effect from 02.07.2017. 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 judgment of this Court in M/s Bansal Casting, S.K. Enterprises Vs. Union of India and Another and M/s Shree Ram Industries V/s State of Haryana and Another; 2026:PHHC:027747-D
The judgment continues below.
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