M K Enterprises vs. Union Of INDIA And Others

The petitioner’s GST registration has been cancelled vide order dated 31.07.2026 (Annexure P-3) with retrospective effect from 11.11.2025. The said cancellation of GST registration is challenged by way of this writ petition primarily on the ground that the show cause notice 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 V/s State of Haryana and Another; 2026:PHHC:027747-DB to submit that in such circumstances, the impugned order cannot be sustained.

Learned State counsel 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 MOHIT GOYAL 2026.08.21 10:35 I attest to the accuracy and integrity of this document

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 31.07.2026 (Annexure P-3) 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.

Pending applications, if any, shall stand disposed of accordingly.