Ms Goyal Traders vs. Union Of INDIA And Others
Held
The High Court quashed the impugned cancellation order, relying on its Division Bench judgment in M/s Bansal Casting, S.K. Enterprises (Supra). The respondents were granted liberty to issue a fresh show cause notice and proceed further in accordance with law.
Facts
The petitioner's GST registration was cancelled retrospectively from 27.01.2025 via an order dated 31.07.2026. The petitioner challenged this cancellation, arguing that the show cause notice issued prior to the order 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 did not propose or mention such retrospective cancellation.
AI-generated summary — verify with the full judgment below
135 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-29365-2026 (O&M) Date of Decision: 10th September, 2026. M/S. GOYAL TRADERS
.…...Petitioner(s) V/s UNION OF INDIA AND ANOTHER
......Respondent(s)
CORAM: HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
(Through Video Conference/Hybrid Mode)
Present Mr. Jaswinder Singh Bedi, Advocate, for the petitioner. (appeared through VC).
Mr. Sourabh Goel, Senior Standing Counsel, UOI, with Ms. Himanshi Gautam, Advocate, and Ms. Drishti Saraf, Advocate for the respondents-UOI.
****
ASHWANI KUMAR MISHRA, CHIEF JUSTICE (ORAL)
The petitioner’s GST registration has been cancelled vide order dated 31.07.2026 (Annexure P-4) with retrospective effect from 27.01.2025. 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. Ente
The judgment continues below.
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