M S Savitri Explosives vs. State Of Haryana And Others

The petitioner’s GST registration has been cancelled vide order dated 23.12.2023 (Annexure P-3) with retrospective effect from 31.03.2023. Show Cause Notice (SCN) for cancellation of registration was issued to the petitioner on 14.11.2023 (Annexure P-2). The said cancellation of GST registration is challenged by way of this writ petition primarily on the ground that the SCN 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 judgment of this Court in M/s Bansal Casting, S.K. Enterprises vs. Union of India and Another and M/s Shree Ram Industries vs. State of Haryana and Another; 2026:PHHC:027747-DB to submit that in such circumstances, the impugned order cannot be sustained. RAHUL JOSHI 2026.08.21 14:15 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD

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 petition is covered by the adjudication in M/s Bansal Casting, S.K. Enterprises (Supra), the impugned order dated 23.12.2023 (Annexure P-3) and SCN dated 14.11.2023 (Annexure P-2) 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 SCN and proceed further in accordance with law.

Pending application, if any, stands disposed of accordingly. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]