M/S Shri Shyam Enterprises vs. State Of Haryana And Another
Held
The High Court quashed the retrospective cancellation order, finding it unsustainable because the show cause notice did not propose retrospective cancellation, aligning with previous Division Bench judgments. 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 24.08.2017 via an order dated 30.03.2021. The petitioner challenged this cancellation, arguing that the show cause notice issued did not make reference to any retrospective cancellation.
Key Issues
The key legal issue was whether a GST registration can be cancelled with retrospective effect when the show cause notice preceding the cancellation order does not specify or propose such retrospective cancellation.
AI-generated summary — verify with the full judgment below
CWP-4900-2023 (O&M) 1
202-2 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-4900-2023 (O&M) Date of decision: 11.09.2026 M/S SHRI SHYAM ENTERPRISES ....Petitioner Versus STATE OF HARYANA AND ANOTHER ...Respondents CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Ms. Urvi Khanna, Advocate for the petitioner. Mr. Sourabh Goel, Addl. A.G., Haryana. ***** ASHWANI KUMAR MISHRA, C.J. (Oral)
The petitioner’s GST registration has been cancelled vide order dated 30.03.2021 (Annexure P-3) with retrospective effect from 24.08.2017. 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.
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