M/S Dhir Enterprises vs. Commissioner, Central Goods And Services Tax And Another - Punjab and Haryana High Court, 06 May 2026

Cause title — parties, addresses and appearances

IN THE M/s Dhir Enter Commissioner CORAM : H H Present : M M fo DEEPAK SIB It petitioner’s G cause notice w the responden registration. 2. In covered in its a Division Ben – M/s Bansal C “ ca A ap ca ap sp C ca ba is w Sr. No.190 E HIGH COURT OF PUNJAB CHANDIGARH CWP- 138 Date of Decisi rprises Versus r, Central Goods and Services Ta HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Mukul Singla, Advocate for t Mr. Ajay Kalra, Sr. Standing Cou or the respondents. (Through V.C *** BAL, J. (Oral) t is not disputed that before rest

GST registration through order was served upon the petitioner, nt-authorities intended to retr 889-2026 ion :06.05.2026

…Petitioner ax and another…Respondents AK SIBAL A BANERJI the petitioner. unsel

C.) trospective cancellation of the dated 11.02.2026, no show intimating the petitioner that ospectively cancel its GST d fact, the petitioner’s case is ations in a recent judgment of 026 in CWP No.16770 of 2024 nother:- provision for retrospective erms of Section 29 of CGST as contained therein. It is uch power of retrospective definitely conferred, it is e taken only upon existence of n order under Section 29(2) of flect the reasons for such effect. Furthermore, it is a ciple that concerned authority essee to notice of the action nd reasons or the premise on PRINCE SAINI 2026.05.08 09:04 I attest to the accuracy and integrity of this document

CWP- 138

w C ot 14 gr th pu ag m on do su

L distinguish the petitioner’s ca

In (Annexure P-2 retrospectively respondents to 5. T

06.05.

2026 Prince W W

889-2026

which such action is sought to be Court in ORYX Fisheries Pvt. L thers, 2010(13) SCC 427, has he "

24.

It is well se authority, while actin power must act fairl mind while initiating show cause procee person proceeded opportunity of maki proposed charges ind

Thus a show cause n rounds or premises on which ac he present matters, it was incum ut petitioners to notice about gainst them with retrospective mention the material on which re nce mentioned in show cause ocuments are attached, such upplied to petitioners. earned counsel for the respon e applicability of M/s Bansal C se. n the light of the above, the impu 2), through which the petitioner y cancelled, is set aside. Howe o proceed afresh against the petiti he petition is allowed in the abov

(DEEPA

J (LAPIT

Whether speaking/reasoned :

Ye Whether reportable :

-2- e taken. Hon'ble the Supreme eld as under:- ettled that a quasi-judicial ng in exercise of its statutory ly and must act with an open g a show cause proceeding. A eding is meant to give the d against a reasonable ing his objection against the dicated in the notice.” notice must contain the basic ction is sought to be taken. In mbent upon authorities to have the proposal to take action effect and supply or at least eliance was placed. Moreover, notice itself, that supporting material should have been (emphasis supplied) ndents has not been able to Casting’s case (supra) to the ugned order dated 11.02.2026 r’s GST registration has been ever, liberty is granted to the ioner, in accordance with law. ve terms. AK SIBAL) JUDGE TA BANERJI) JUDGE es/No es/No PRINCE SAINI 2026.05.08 09:04 I attest to the accuracy and integrity of this document