Shukla Enterprises vs. Union Of INDIA And Others

Original PDF →
CWP/22751/2026HC Punjab and HaryanaGSTCNR PHHC01120336202620 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
` 128 I Shukla Enterp Union of India CORAM: H H Present: M M M ASHWANI K 1. T dated 23.06.2 said cancellat primarily on impugned or cancellation. Division Benc Vs. Union of Haryana an circumstances 2. L the present ca M/s Bansal C IN THE HIGH COURT OF PUNJ AT CHANDIG CWP-2 Date of prises 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. Saurabh Kapoor, Addl. AG, *** KUMAR MISHRA, A.C.J. (Oral The petitioner’s GST registrati 026 (Annexure P-2) with retrosp tion of GST registration is chal 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 Learned counsel for the revenue ase or the law laid down by the Casting, S.K. Enterprises (Supra). JAB AND HARYANA GARH 22751-2026 (O&M) f Decision: 20.08.2026 …Petitioner …Respondents EF JUSTICE HIT KAPOOR he petitioner. Punjab. l) ion has been cancelled vide o pective effect from 31.03.2022. llenged 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. e does not dispute either the fact Co-ordinate Bench of this Cou .

order The ition hich ctive the rises te of such ts of rt in RAJESH KUMAR 2026.08.21 15:51 I attest the accuracy and authenticity of this order/judgment.

CWP-22751-2026 (O&M) [2]

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 impugned order dated 23.06.2026 (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 20.08.2026 rajesh

1.

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

: Yes/No RAJESH KUMAR 2026.08.21 15:51 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.