M/S Balaji Traders vs. Commissioner Of Excise And Taxation Haryana Goods And Services Tax

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CWP/14074/2025HC Punjab and HaryanaGSTCNR PHHC01064513202520 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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CWP-14074-2

233

IN M/S BALAJI

COMMISSIO SERVICES TA

CORAM: H

H

Present: 2025 (O&M) 1 N THE HIGH COURT OF PU AT CHANDIGA

C D

TRADERS

Versus NER OF EXCISE AND TAXAT AX AND ORS. HON'BLE THE ACTING CHIE HON'BLE MR. JUSTICE ROH

***** Mr. Vineet Bhatia, Advocate (thro with Mr. Aamnaya Jagannath Mis Mr. Utkarsh Khatana, Advocate or the petitioner. Mr. Sourabh Goel, Addl.A.G., Ha ***** UMAR MISHRA, A.C.J. (Oral) The petitioner’s GST registratio 023 (Annexure P-2) with retrosp ion of GST registration is challe the ground that the show cause der was passed, does not mak Learned counsel for the petitio ch judgment of this Court in M/s f India and Another and M/s Sh d Another; 2026:PHHC:02774

UNJAB & HARYANA ARH CWP-14074-2025 (O&M) Date of decision: 20.08.2026

....Petition TION, HARYANA GOODS AN ...Responde EF JUSTICE HIT KAPOOR ough V.C.) shra, Advocate & aryana. on has been cancelled vide ord pective effect from 03.07.2017. T enged by way of this writ petiti e notice issued, pursuant to whi ke reference to any retrospecti oner has placed reliance upon t s Bansal Casting, S.K. Enterpris Shree Ram Industries V/s State 47-DB to submit that in su

ner ND nts der The ion ich ive the ses of uch KAVNEET SINGH 2026.08.24 10:30 I attest to the accuracy and integrity of this document

CWP-14074-2

circumstances

2.

L present case o Bansal Casting

3.

S by the adjud impugned ord the writ petitio Casting, S.K. respondents to with law.

4.

P

20.08.

2026 kavneet singh

Whether sp

Whether re 2025 (O&M) 2 , the impugned order cannot be s Learned State counsel does no or the law laid down by the Co-o g, S.K. Enterprises (Supra). Since, the controversy raised in t dication in M/s Bansal Castin der dated 12.05.2023 (Annexure on stands disposed of in terms o Enterprises (supra). However o issue a fresh show cause notice Pending applications, if any, shall

(ASHW

ACT

(R

peaking/reasoned

: Y eportable

: Y

sustained. ot dispute either the facts of t ordinate Bench of this Court in M the present writ petition is cover ng, S.K. Enterprises (supra), t P-2) is ordered to be quashed a of the law laid down in M/s Bans r, liberty stands reserved to t e and proceed further in accordan l stand disposed of accordingly. WANI KUMAR MISHRA) ING CHIEF JUSTICE ROHIT KAPOOR) JUDGE Yes / No Yes / No the M/s red the and sal the nce KAVNEET SINGH 2026.08.24 10:30 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.