Vk Phoenix Production House Private Limited vs. State Of Punjab And Another
Held
The High Court quashed the retrospective cancellation order, finding the issue covered by previous Division Bench judgments that require the SCN to propose retrospective effect. It granted liberty to the respondents to issue a fresh SCN and proceed according to law.
Facts
The petitioner's GST registration was cancelled retrospectively via an order, but the preceding show cause notice (SCN) did not specify retrospective cancellation. This order was challenged in a writ petition.
Key Issues
Whether a GST registration can be cancelled retrospectively if the show cause notice issued prior to the cancellation order does not propose such retrospective effect.
AI-generated summary — verify with the full judgment below
125 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-30219-2026 (O&M)
Date of Decision:16.09.2026 VK PHOENIX PRODUCTION HOUSE PRIVATE LIMITED ....PETITIONER(S) VERSUS STATE OF PUNJAB AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Kapish Chawla, Advocate (through video conferencing) for the petitioner. Mr. Maninder Singh Garcha, Sr. Advocate/Addl. AG, Punjab with Ms. Samdisha Kaur, AAG, Punjab and Ms. Mehak Kanwar, Advocate. ***** ASHWANI KUMAR MISHRA, CJ (Oral)
The petitioner’s GST registration has been cancelled vide order dated 22.06.2026 (Annexure P-3) with retrospective effect from 26.10.2024. 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 I
The judgment continues below.
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