Ms Raghita Metals vs. Union Of INDIA And Others
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157 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-26545-2026 (O&M) Date of Decision: 20th August, 2026. M/S. RAGHITA METALS
.…...Petitioner(s) V/s UNION OF INDIA AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Mr. Umang Goyal, Advocate, for Mr. Tarang Goyal, Advocate, for the petitioner.
Mr. Sourabh Goel, Senior Standing Counsel, UOI/CBIC, Ms. Himanshi Gautam, Advocate, and Ms. Drishti Saraf, Advocate for the respondents-revenue.
***
ASHWANI KUMAR MISHRA, A.C.J. (Oral)
The petitioner, by way of this Writ Petition, challenges the show cause notice dated 06.04.2026 (Annexure P-2) served upon it for cancellation of its GST registration.
Learned counsel for the parties have been heard and with their able assistance, the records of the case have been perused.
The show cause notice dated 06.04.2026 is reproduced below for ready reference:- “Reference No.: ZA030426007983M
Date: 06/04/2026 To Registration Number (GSTIN/UIN): 03AAUHM6101N1ZX MANISH KAUSHAL HUF C-147,GROUND FLOOR,C-147,PAHSE V, Ludhiana, Ludhiana, Punjab, 141010
SURESH KUMAR 2026.08.25 14:21 I attest to the accuracy and integrity of this document
CWP-26545-2026 (O&M) Show Cause Notice For Cancellation Of Registration
Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:
Section 29(2)(e)-registration obtained by means of fraud, willful misstatement or suppression of facts
Rule 21(a) - Person does not conduct any business from declared place of business/place of business
Rule 21(b)- person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the rules made thereunder
Rule 21(e)-person avails ITC in violation of the provisions of section 16 of the Act or the rules made Remarks:
You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice.
You are hereby directed to appear before the undersigned authority on 17/04/2026 at 11:30. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of available records and on merits.
Please note that your registration stands suspended with effect from 06/04/2026. Kindly refer the supportive document attached for case specific details.”
A perusal of the impugned order show cause notice reveals that the same does not contain any details on the basis of whereof the petitioner’s GST registration is sought to be cancelled. Except reference to certain provisions of law, no facts are found mentioned therein. SURESH KUMAR 2026.08.25 14:21 I attest to the accuracy and integrity of this document
CWP-26545-2026 (O&M) Though it specifically records that supportive documents are attached but admittedly, no documents were attached to the aforementioned show cause notice.
In the light of the above, we find that impugned show cause notice violates the principles of natural justice and does not serve the object behind its issuance. Therefore, the impugned show cause notice dated 06.04.2026 (Annexure P-2) is set aside. However, liberty is granted to the respondents-revenue authorities to proceed against the petitioner for cancellation of its GST registration, in accordance with law.
Accordingly, the present Writ Petition stands disposed of.
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 2026.08.25 14:21 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.