Jai Maa Kali Steel vs. Union Of INDIA
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142 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-26412-2026 (O&M) Date of Decision: 20th August, 2026. JAI MAA KALI STEEL
.…...Petitioner(s) V/s UNION OF INDIA AND ANOTHER
......Respondent(s)
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
(Through Video Conference/Hybrid Mode)
Present Ms. Ramneek K. Sandhu, Advocate, for the petitioner (appeared through VC).
Mr. Sourabh Goel, Senior Standing Counsel, UOI/CBIC, with Ms. Himanshi Gautam and Ms. Drishti Saraf, Advocates for the respondent-revenue.
**** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
This Writ Petition has been filed by the petitioner, challenging order dated 19.08.2025 (Annexure P-2) passed by respondent No.2, whereby its GST registration stands cancelled, on the ground that the show cause notice issued, pursuant to which impugned order was passed, does not refer to any retrospective cancellation. The order impugned indicates that the effective date of cancellation of petitioner’s GST registration is “12.01.2022”.
In support of the submissions, learned counsel for the petitioner has placed reliance on the judgment(s) passed by 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. It is urged by the learned counsel that there was SURESH KUMAR 2026.08.26 18:23 I attest to the accuracy and integrity of this document
CWP-26412-2026 (O&M)
no indication in the show cause notice dated 26.09.2024 (Annexure P-1) that cancellation for petitioner’s GST registration is proposed from a previous date.
The following remarks were made in the Show cause notice dated 26.09.2024 issued to the petitioner:-
“Remarks: This office has received letter dated 25.07.2024 from State Tax Authorities that they had conducted physical verification of your firm. At the time of physical verification your firm, the said address was not found. Reg 30 provided by State Tax authorities is enclosed. On perusal of Reg-30, it appears that you are not conducting any business from the registered principal place of business and is indulged in suspicious activities like passing of fake ITC etc. Hence please explain why your GSTIN should not be cancelled along with documentary evidence, failing which your GSTIN will be cancelled from the date of its registration.”
The aforesaid show cause notice clearly demonstrates that the petitioner was called upon to explain the anomaly noticed by the authorities, failing which its GST registration would be cancelled with effect from the date of registration. It is, therefore, not a case where no notice was issued to the petitioner informing it of the proposed retrospective cancellation of its GST registration.
On the facts of the present case, the petitioner has also failed to demonstrate the applicability of the judgment of this Court in M/s. Bansal Casting (supra). Moreover, the impugned order is otherwise amenable to challenge by way of a statutory appeal. SURESH KUMAR 2026.08.26 18:23 I attest to the accuracy and integrity of this document
CWP-26412-2026 (O&M)
In such view of the matter, we are not inclined to interfere in this Writ Petition and the same stands dismissed. However, it is clarified that the period spent by the petitioner, in pursuing the present Writ Petition before this Court, shall not be counted for the purpose of limitation.
Pending application(s), if any, shall stand disposed of accordingly.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[ROHIT KAPOOR] JUDGE
August 20, 2026 Ess Kay
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No SURESH KUMAR 2026.08.26 18:23 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.