Ns Trading Co vs. Union Of INDIA And Another
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122 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-25679-2026 (O&M) Date of Decision: 14th August, 2026. N.S. TRADING & CO.
.…...Petitioner(s) V/s
UNION OF INDIA AND ANOTHER
......Respondent(s)
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Mr. J.S. Bedi, Advocate, for the petitioner.
Mr. Sourabh Goel, Senior Standing Counsel, UOI, with Ms. Himanshi Gautam, Advocate, and Ms. Drishti Saraf, Advocate for the respondent-UOI.
Mr. Saurabh Kapoor, Addl. A.G., Punjab.
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ASHWANI KUMAR MISHRA, A.C.J. (Oral)
The petitioner’s GST registration has been cancelled vide order dated 06.08.2026 (Annexure P-3) with retrospective effect from 22.08.2025. 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 judgement 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. SURESH KUMAR 2026.08.19 09:37 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.