M/S Alm Infotech City Private Limited vs. State Of Haryana And Others
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` 259 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-25252-2025 Date of Decision: 01.09.2026 M/S ALM INFOTECH CITY PVT. LTD …Petitioner Vs. THE STATE OF HARYANA AND OTHERS …Respondents CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH GAUR Present: Mr. Sandeep Goyal, Senior Advocate with Ms. Aakriti, Advocate for the petitioner. Mr. Sourabh Goel, Additional AG, Haryana. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
The petitioner’s GST registration has been cancelled vide order dated 07.09.2023 (Annexure P-10), pursuant to show cause notice dated 07.08.2023 (Annexure P-9) with retrospective effect from 31.12.2022. 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 that in such circumstances, the impugned order cannot be sustained. PRIYANKA 2026.09.03 14:04 I attest to the accuracy and integrity of this document
CWP-25252-2025 [2]
Learned counsel for the revenue does not dispute either the facts of the present case or the law laid down by the Co-ordinate Bench of this Court in M/s Bansal Casting, S.K. Enterprises (Supra).
Since, the controversy raised in the present writ petition is covered by the adjudication in M/s Bansal Casting, S.K. Enterprises (Supra), the show cause notice dated 07.08.2023 (Annexure P-9) and impugned order dated 07.09.2023 (Annexure P-10) is ordered to be quashed and the writ petition stands disposed of in terms of the law laid down in M/s Bansal Casting, S.K. Enterprises (Supra). However, liberty stands reserved to the respondents to issue a fresh show cause notice and proceed further in accordance with law.
All pending miscellaneous application(s), if any, shall also stand disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (RAJESH GAUR) JUDGE 01.09.2026 pry
Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No PRIYANKA 2026.09.03 14:04 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.