Gr Enterprises vs. State Of Punjab And Others
Held
The High Court quashed the cancellation order, relying on its Division Bench judgment in M/s Bansal Casting, S.K. Enterprises. It granted liberty to the respondents to issue a fresh show cause notice in accordance with law.
Facts
G.R. Enterprises challenged the retrospective cancellation of its GST registration from 06.06.2018, arguing that the show cause notice did not specify retrospective cancellation. The cancellation order was dated 01.04.2026.
Key Issues
The key legal issue was the validity of a retrospective GST registration cancellation when the initial show cause notice did not explicitly propose or mention such retrospective effect.
AI-generated summary — verify with the full judgment below
136 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-29366-2026 (O&M) Date of Decision: 10th September, 2026. G.R. ENTERPRISES
.…...Petitioner(s) V/s STATE OF PUNJAB AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Ms. Mamta Gupta, Advocate, and
Mr. Vishav Bharti Gupta, Advocate, for the petitioner.
Mr. Saurabh Kapoor, Addl. A.G., Punjab.
****
ASHWANI KUMAR MISHRA, CHIEF JUSTICE (ORAL)
The petitioner’s GST registration has been cancelled vide order dated 01.04.2026 (Annexure P-3) with retrospective effect from 06.06.2018. 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 judgement 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 submit t
The judgment continues below.
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