M/S North Steel INDIA vs. Union Of INDIA And Others
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CWP-8881-20
IN THE
M/s North Stee Union of India CORAM : H
H
Present : M
fo
M fo
M
M
fo
DEEPAK SIB
L challenge to t petitioner with 2. T under:- R To R G G IN D P 026 (O&M) Sr. No.145
E HIGH COURT OF PUNJAB CHANDIGARH
CWP-8881 Date of De
el India
Versus a and others
HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Ish Puneet Singh, Advocate, or the petitioner. Mr. Rishabh Kapoor, Advocate, or respondents No.1 to 4. Mr. Saurabh Kapoor, Additional A Ms. Muskaan Gupta, Advocate, or respondents No.5 to 8. *** BAL, J. (Oral)
earned counsel for the petition the show cause notice dated h regard to cancellation of its GS he impugned show cause notic “FORM GST [See Rule eference No.: ZA030126007296Z To egistration Number (GSTIN/UIN GOLDY GODOWN NO-171, GROUND NDIA, NEAR CANAL, AMLOH DASHMESH COLONY, Mandi G Punjab, 147301 Show Cause Notice for Can B AND HARYANA AT H 1-2026 (O&M) ecision : 30.04.2026
…Petitioner
…Respondents AK SIBAL A BANERJI A.G., Punjab and ner restricts his claim to the 05.01.2026 served upon the T registration. ce dated 05.01.2026 reads as T REG-17 22(1)] 6Z Date:05/01/2026 N): 03CAEPG7493M1ZD D FLOOR, NORTH STEEL ROAD, OPP DOABA MILL, Govindgarh, Fatehgarh Sahib, cellation of Registration
VANDANA 2026.05.06 09:36 I attest to the accuracy and integrity of this document
CWP-8881-20
W no ca 1. w 2. de 3. go A 4. of
R Th au pr ob of G ha pa op av go G fr su at w G pr 20 026 (O&M) Whereas on the basis of informa otice, it appears that your r ancelled for the following reason . Section 29(2)(e)-registration wilful misstatement or suppressio . Rule 21 (a) - Person does no eclared place of business/place o . Rule 21(b)- person issues invo oods or services or both in viol ct, or the rules made thereunder . Rule 21(e)-person avails ITC f section 16 of the Act or the rule . Rule 21(g)-person violates the p . Others emarks: The firm was found non-existent d uthorities and they have reque roceedings of the GSTN. It appe btained by means of fraud, wilfu f facts. Further, on scrutiny of GST portal, it was found that th as been cancelled suo-moto fr assing fake ITC. It appears th perating on papers only and vailing & passing of fake ITC oods in contravention to the C GST no. is liable for cancellation rom the date of registration. I ubmit your reply in r/o above ttend the personal hearing wi which you want to produce in yo GST No. will be cancelled roceedings will be initiated aga 017 to recover the government d ation which has come to my registration is liable to be ns: obtained by means of fraud, n of facts ot conduct any business from of business not found oice or bill without supply of lation of the provisions of the r in violation of the provisions es made thereunder provision of rule 86B during PV conducted by SGST ested to initiate cancellation ears that the registration was ul misstatement or suppression f the records available on the e major suppliers of the firm from date of registration for hat the your firm has been had also been engaged in without actual movement of CGST Act, 2017, hence, your n with retrospective effect i.e. It is, therefore, requested to charges within due date and ith relevant records, if any, our defence. Otherwise, your retrospectively & further inst you under the CGST Act, dues.
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CWP-8881-20
Yo se Yo au If ap th re P fr K de P D
A the same is bas as per which th of the records registration of retrospective e as also that it actual moveme
In been supplied GST registrati Details as to h without actual in the impugn 026 (O&M) You are hereby directed to furnis even working days from the date You are hereby directed to app uthority on 14/01/2026 at 10:30. f you fail to furnish a reply withi ppear for personal hearing on he case will be decided ex par ecords and on merits. Please note that your registration rom 23/08/2024. Kindly refer the supportive docum etails. Place: CBIC Date: 05.01.2026
A perusal of the afore quoted sh sed on physical verification cond he petitioner-firm was not found s available on the GST portal f the petitioner’s major supplier effect and that the petitioner had had been availing/passing on fa ent of goods. n support of the afore basis, no p to the petitioner. No details w ion of any of its major suppli how the petitioner is availing/pas movement of goods are also mi ned show cause notice that fo 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 n stands suspended with effect ment attached for case specific Ashish Kumar Singh Superintendent Range-IV” how cause notice reveals that ducted by the State authorities d to exist. Further, on scrutiny it had been found that GST rs having been cancelled with been operating on paper only fake Input Tax Credit without physical verification report has with regard to cancellation of iers has also been furnished. ssing on fake Input Tax Credit issing. Though it is mentioned or specific details supportive
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CWP-8881-20
documents are appended alon petitioner.
In dated 05.01.20 not serve the p 22 of the Cen aside the show to the respond with law.
T
April 30, 202 vandana
Whether speak Whether repor 026 (O&M) e attached but admittedly, no suc ng with the impugned show c n the light of the above, the i 026 is violative of the principle purpose behind its issuance. It is ntral Goods and Services Tax R w cause notice dated 05.01.2026 dents to proceed afresh against he petition is allowed in the abov
(DEEPA
J (LAPIT
J
26
king/reasoned :
Yes/No rtable :
Yes/No ch supportive documents were ause notice served upon the impugned show cause notice es of natural justice and does also against the spirit of Rule Rules 2017. Therefore, we set 6 (Annexure P-2) with liberty the petitioner in accordance ve terms. AK SIBAL) JUDGE
TA BANERJI) JUDGE
VANDANA 2026.05.06 09:36 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.