Jyoti Coating vs. State Of Punjab And Others
Held
The High Court quashed the cancellation order, holding that a show cause notice must specifically refer to retrospective cancellation, relying on a previous Division Bench judgment. The respondents were granted liberty to issue a fresh show cause notice.
Facts
The petitioner challenged the retrospective cancellation of their GST registration, arguing that the show cause notice issued did not make any reference to such retrospective cancellation.
Key Issues
The key legal issue was whether a GST registration can be cancelled with retrospective effect when the show cause notice fails to mention such retrospective cancellation.
AI-generated summary — verify with the full judgment below
146 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-29416-2026 (O&M) Date of Decision: 10th September, 2026. JYOTI COATING
.…...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 15.12.2025 (Annexure P-3) with retrospective effect from 01.10.2025. 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. 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 th
The judgment continues below.
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