Ms Sumit Enterprises Through Its Proprietor Sh Surinder Malik vs. State Of Punjab And Others
Held
The High Court quashed the show cause notice and the impugned cancellation order, finding the controversy covered by a previous Division Bench judgment. Liberty was reserved for the respondents to issue a fresh show cause notice and proceed in accordance with law.
Facts
The petitioner's GST registration was cancelled retrospectively from 01.07.2017. This cancellation was challenged on the ground that the show cause notice issued prior to the cancellation order did not make any reference to retrospective cancellation.
Key Issues
The key legal issue was the validity of a retrospective GST registration cancellation when the preceding show cause notice did not specify or propose such retrospective effect.
AI-generated summary — verify with the full judgment below
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I
M/s Sumit Ent State of Punjab
CORAM: H
H
Present: M
M
ASHWANI K
T retrospective P/3), passed p M/s Bansal C IN THE HIGH COURT OF PUNJ AT CHANDIG
CWP-2 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 a
The judgment continues below.
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