Ortho Clinical Diagnostics INDIA Private Limited vs. Union Of INDIA And Ors
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236
IN Ortho Clinical
Union of India
CORAM: H
H
Present: HON'BLE THE ACTING CHIE HON'BLE MR. JUSTICE ROH
***** Mr. Amar Pratap Singh, Advocate Mr. Mahesh Singh, Advocate & Mr. Niren Sharma, Advocate for t Ms. Ridhi Bansal, Advocate for r ***** UMAR MISHRA, A.C.J. (Oral) The petitioner’s GST registratio 022 (Annexure P-12) with retr ed by the petitioner under Secti 06.03.2024 (Annexure P-1). T of GST registration have been arily on the ground that the show ned order was passed, does not m Learned counsel for the petitio ch judgment of this Court in M/s f India and Anotherand M/s Sh d Another; 2026:PHHC:02774 UNJAB & HARYANA ARH Date of decision: 26.08.2026 ted
....Petition
...Responde EF JUSTICE HIT KAPOOR e; the petitioner. espondents-CBIC-UOI. on has been cancelled vide ord rospective effect from 01.07.20 ion 107 of the CGST Act was a The order under appeal and s n challenged by way of this w w cause notice issued, pursuant make reference to any retrospecti oner has placed reliance upon t s Bansal Casting, S.K. Enterpris hree Ram Industries V/s State 47-DB to submit that in su
) ner nts der 017 also aid writ t to ive the ses of uch RAJ KUMAR 2026.09.07 10:01 I attest to the accuracy and integrity of this document
-2- circumstances, the impugned order cannot be sustained.
Learned State counsel 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 impugned order dated 06.03.2024 (Annexure P-1) and 10.08.2022 (Annexure P- 12) are 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.
Pending applications, if any, shall stand disposed of accordingly.
(ASHWANI KUMAR MISHRA)
ACTING CHIEF JUSTICE
(ROHIT KAPOOR) 26.08.2026
JUDGE ‘raj’
Whether speaking/reasoned
: Yes / No Whether reportable
: Yes / No RAJ KUMAR 2026.09.07 10:01 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.