Judgment
` 125
I
M/s Sumit Ent State of Punjab
CORAM: H
H
Present:
M
M
ASHWANI K 1.
T retrospective P/3), passed p said cancellat primarily on impugned or cancellation.
Division Benc Vs. Union of Haryana an circumstances 2.
L the present ca M/s Bansal C IN THE HIGH COURT OF PUNJ AT CHANDIG
CWP-2 Date of terprises
Vs.
b and others
HON’BLE THE CHIEF JUSTIC HON’BLE MR. JUSTICE ROH Mr. Piyush Bansal, Advocate for t (through video conferencin Ms. Samdisha Kaur, AAG, Punjab
*** KUMAR MISHRA, C.J. (Oral) The petitioner’s GST registr effect from 01.07.2017, vide pursuant to show cause notice da tion of GST registration is chal the ground that the show caus der was passed, does not ma Learned counsel for the petiti ch judgement of this Court in M/ f India and Another and M/s S nd Another; 2026:PHHC:0277 s, the impugned order cannot be Learned counsel for the revenue ase or the law laid down by the Casting, S.K. Enterprises (Supra).
JAB AND HARYANA GARH
29550-2026 (O&M) f Decision: 11.09.2026 …Petitioner …Respondents CE HIT KAPOOR the petitioner.
ng) b.
ration has been cancelled w order dated 08.06.2026 (Annex ated 20.06.2025 (Annexure P/2).
llenged by way of this writ peti se notice issued, pursuant to wh ake reference to any retrospec oner has placed reliance upon M/s Bansal Casting, S.K. Enterpr Shree Ram Industries V/s Stat 747-DB to submit that in s sustained.
e does not dispute either the fact Co-ordinate Bench of this Cou .
with xure The ition hich ctive the rises te of such ts of rt in RAJESH KUMAR 2026.09.14 12:06 I attest the accuracy and authenticity of this order/judgment.
CWP-29550-2026 (O&M) [2]
3.
Since, the controversy raised in the present writ petition is covered by the adjudication in M/s Bansal Casting, S.K. Enterprises (Supra), the show cause notice dated 20.06.2025 (Annexure P/2) and impugned order dated 08.06.2026 (Annexure P/3) are ordered to be quashed and the writ petition stands disposed of in terms of the law laid down in M/s Bansal Casting, S.K. Enterprises (Supra). However, liberty stands reserved to the respondents to issue a fresh show cause notice and proceed further in accordance with law.
4.
All pending miscellaneous application(s), if any, shall also stand disposed of.
(ASHWANI KUMAR MISHRA)
CHIEF JUSTICE
(ROHIT KAPOOR)
11.09.2026
JUDGE rajesh 1. Whether speaking/reasoned?
:
Yes/No 2. Whether reportable?
:
Yes/No RAJESH KUMAR 2026.09.14 12:06 I attest the accuracy and authenticity of this order/judgment.