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Satish Traders vs. Union Of INDIA And Others

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CWP/23563/2026HC Punjab and HaryanaGSTCNR PHHC01125089202627 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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Cause title — parties, addresses and appearances
` 117 I Satish Traders Union of India CORAM: H H Present: M M M ASHWANI K 1. T dated 17.06. 15.05.2026 (A cancellation o primarily on impugned or cancellation. Division Benc Vs. Union of Haryana an circumstances IN THE HIGH COURT OF PUNJ AT CHANDIG CWP-2 Date of s Vs. a and others HON’BLE THE ACTING CHIE HON’BLE MR. JUSTICE ROH Mr. Chetan Jain, Advocate and Mr. Porush Jain, Advocate for th Mr. Rishabh Kapoor, Sr. Panel C *** KUMAR MISHRA, A.C.J. (Oral The petitioner’s GST registrati 2026 (Annexure P/2), pursua Annexure P-1) with retrospectiv of GST registration is challen the ground that the show caus der was passed, does not ma Learned counsel for the petiti ch judgement of this Court in M/ f India and Another and M/s S nd Another; 2026:PHHC:0277 s, the impugned order cannot be JAB AND HARYANA GARH 23563-2026 (O&M) f Decision: 27.08.2026 …Petitioner …Respondents EF JUSTICE HIT KAPOOR he petitioner. Counsel for the respondents. l) ion has been cancelled vide o ant to show cause notice d ve effect from 21.01.2025. The nged by way of this writ peti se notice issued, pursuant to wh ake reference to any retrospec oner has placed reliance upon M/s Bansal Casting, S.K. Enterpr Shree Ram Industries V/s Stat 747-DB to submit that in s sustained. order dated said ition hich ctive the rises te of such RAJESH KUMAR 2026.09.01 16:33 I attest the accuracy and

authenticity of this order/judgment.

CWP-23563-2026 (O&M) [2]

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).

3.

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 15.05.2026 (Annexure P/1) and impugned order dated 17.06.2026 (Annexure P-2) 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.

4.

All pending miscellaneous application(s), if any, shall also stand disposed of.

(ASHWANI KUMAR MISHRA)

ACTING CHIEF JUSTICE

(ROHIT KAPOOR)

JUDGE 27.08.2026 rajesh

1.

Whether speaking/reasoned? : Yes/No 2. Whether reportable?

: Yes/No RAJESH KUMAR 2026.09.01 16:33 I attest the accuracy and authenticity of this order/judgment.

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.