Ms Khatu Shyam Enterprises vs. Union Of INDIA And Others
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IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Sr. No.126
CWP-13344-2026 Date of decision : 01.05.2026
M/s Khatu Shyam Enterprises
.…. Petitioner Versus Union of India and others
..... Respondents
CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL
HON'BLE MS. JUSTICE LAPITA BANERJI
Present : Mr. J. S. Bedi, Advocate, for the petitioner.
Mr. Rishabh Kapoor, Sr. Standing Counsel-CBIC
(appeared through video conferencing).
* * * * * DEEPAK SIBAL, J. (Oral)
It is not disputed that the impugned show cause notice dated 16.03.2026 served upon the petitioner as to why its GST registration be not cancelled referred to supportive documents which were not appended therewith.
In the light of the above, the impugned show cause notice not only violates the principles of natural justice and Rule 22 of the Central Goods and Services Tax Rules, 2017 but also does not serve the purpose and object behind its issuance. Therefore, we set aside the impugned show cause notice dated 16.03.2026. However, liberty is granted to the respondents to proceed afresh against the petitioner in accordance with law.
The petition is allowed in the above terms.
[DEEPAK SIBAL]
JUDGE
2026
[LAPITA BANERJI] shamsher
JUDGE
Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.05.05 12:54 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh
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.