Krishna Enterprises vs. State Of Punjab And Others
Held
The High Court quashed the impugned cancellation order, relying on its previous Division Bench judgment which held that such an order cannot be sustained if the show cause notice does not refer to retrospective cancellation. The respondents were granted liberty to issue a fresh show cause notice and proceed in accordance with law.
Facts
The petitioner's GST registration was cancelled retrospectively from 22.02.2022 via an order dated 24.10.2025. The petitioner challenged this cancellation, arguing that the show cause notice issued did not mention retrospective cancellation.
Key Issues
The key legal issue was whether a GST registration can be cancelled retrospectively if the show cause notice preceding the cancellation order does not propose retrospective effect.
Sections Cited
None
AI-generated summary — verify with the full judgment below
CWP-29663-2026 (O&M) 1
135
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
CWP-29663-2026 (O&M) Date of decision: 11.09.2026
KRISHNA ENTERPRISES
....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 24.10.2025 (Annexure P-5) with retrospective effect from 22.02.2022. 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 Anotherand M/s Shree Ram Industries V/s State of Haryana and Another; 2026:PHHC:027747-DB t
The judgment continues below.
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