Ms Himgiri Industries vs. State Of Punjab And Others
Held
The High Court quashed the impugned cancellation order, relying on a Division Bench judgment (M/s Bansal Casting, S.K. Enterprises) which held that such an order is unsustainable. Liberty was reserved for the respondents to issue a fresh show cause notice.
Facts
The petitioner challenged the retrospective cancellation of its GST registration, effective from 02.07.2017, arguing that the show cause notice issued did not make any reference to retrospective cancellation.
Key Issues
The key legal issue was whether a GST registration could be cancelled with retrospective effect when the show cause notice did not specifically propose retrospective cancellation.
AI-generated summary — verify with the full judgment below
CWP-29821-2026 (O&M) 1
137 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-29821-2026 (O&M) Date of decision: 14.09.2026 M/S HIMGIRI INDUSTRIES ....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 (through VC) for the petitioner. Ms. Samdisha Kaur, AAG, Punjab. ***** ASHWANI KUMAR MISHRA, C.J. (Oral)
The petitioner’s GST registration has been cancelled vide order dated 25.06.2026 (Annexure P-4) 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-DB to
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.