Vishnu Ispat Product vs. State Of Punjab And Anr
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CWP-13355 o
IN THE
M/s Vishnu Isp State of Punjab CORAM : H
H
Present : M
fo
M
DEEPAK SIB
T the petitioner f
R To R M N 5- P Sh W no ca 1. of R R se Yo se Yo au If ap th re of 2026 (O&M) Sr. No.130
E HIGH COURT OF PUNJAB CHANDIGARH CWP-1335 Date of De
pat Product
Versus b and another
HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Yogesh Kumar Mittal, Advoc or the petitioner. Mr. Saurabh Kapoor, Additional A
*** BAL, J. (Oral)
he impugned show cause notic for cancellation of its GST regist “FORM GST [See Rule eference No.: ZA030426032944N To egistration Number (GSTIN/UIN MANGAT RAM NEAR DIAMOND PIPE, KHATA -12,DISPOSAL ROAD, Mandi G Punjab, 147301 how Cause Notice for Cancellat Whereas on the basis of informa otice, it appears that your r ancelled for the following reason . Rule 21 (e)-person avails ITC f section 16 of the Act or the rule emarks: ule 21(e)-person avails ITC in ection 16 of the Act or the rules m You are hereby directed to furnis even working days from the date You are hereby directed to app uthority on 30/04/2026 at 11:00. f you fail to furnish a reply withi ppear for personal hearing on he case will be decided ex par ecords and on merits. B AND HARYANA AT H 55 of 2026 (O&M) ecision : 01.05.2026
…Petitioner
…Respondents AK SIBAL A BANERJI cate, A.G., Punjab. ce dated 21.04.2026 issued to tration reads as under: T REG-17 22(1)] N Date: 21/04/2026 N): 03AMCPR2918Q2ZO A NO 821/1452 KHASRA 140 Govindgarh, Fatehgarh Sahib, tion of Registration ation which has come to my registration is liable to be ns: in violation of the provisions es made thereunder violation of the provisions of made thereunder sh a reply to the notice within of service of this notice. pear before the undersigned . in the stipulated date or fail to the appointed date and time, rte on the basis of available VANDANA 2026.05.05 11:40 I attest to the accuracy and integrity of this document
CWP-13355 o
P fr K de
P D
A the same does GST registrati and Section 16 which form th Though it is m are attached bu
In violative of th behind Rule 2 further has be Therefore, we (Annexure P-3 petitioner, in a 4. T
May 01, 2026 vandana Whether speak Whether repor of 2026 (O&M) Please note that your registration rom 31/01/2024. Kindly refer the supportive docum etails. Place: Punjab Date: 21/04/2026 F A perusal of the afore quoted sh not contain any details on the b ion is sought to be cancelled. Ex 6 of the Central Goods and Ser e basis of the show cause notice mentioned in the show cause noti ut admittedly, no document was n light of the above, the afore s he principles of natural justice b 22 of the Central Goods and S een issued without any applica set aside the impugned show c 3) with liberty to the respondents accordance with law. he petition is allowed in the abov (DEEPA
J (LAPIT
J
6
king/reasoned :
Yes/No rtable :
Yes/No n stands suspended with effect ment attached for case specific Hukam Bansal Excise And Taxation Officer-cum-State Tax Officer Fatehgarh Sahib-Ward No.6” how cause notice reveals that basis whereof the petitioner’s xcept reference to Rule 21(e) rvices Tax Act 2017, no facts e are found mentioned therein. ice that supportive documents appended therewith. show cause notice is not only but also contravenes the spirit Service Tax Rules, 2017 and ation of mind by its author. cause notice dated 21.04.2026 s to proceed afresh against the ve terms. AK SIBAL) JUDGE
TA BANERJI) JUDGE VANDANA 2026.05.05 11:40 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.