M/S Jmb Ispat vs. State Of Punjab And Others
Held
The High Court quashed the impugned order of retrospective GST registration cancellation, finding the controversy covered by its previous judgments. However, the Court reserved liberty for the respondents to issue a fresh show cause notice and proceed in accordance with law.
Facts
M/s JMB Ispat challenged the retrospective cancellation of its GST registration, arguing that the show cause notice issued prior to the cancellation did not make reference to any retrospective cancellation. The petitioner relied on previous Division Bench judgments of the High Court.
Key Issues
The key legal issue was whether a GST registration can be cancelled with retrospective effect if the show cause notice issued does not specifically propose such retrospective cancellation.
AI-generated summary — verify with the full judgment below
CWP-1476-2023 (O&M) 1
202-1 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-1476-2023 (O&M) Date of decision: 11.09.2026 M/S JMB ISPAT ....Petitioner Versus STATE OF PUNJAB AND OTHERS ...Respondents CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Ms. Urvi Khanna, 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 22.08.2022 (Annexure P-8) with retrospective effect from 28.02.2021. 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 s
The judgment continues below.
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