Ms Oshian Impex INDIA vs. Union Of INDIA And Others
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CWP-29798-2025 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.246 CWP-29798-2025 Date of decision: 29.04.2026 M/s Oshian Impex (India) ....Petitioner Versus Union of India and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Mukul Singla, Advocate for the petitioner. Mr. Rishab Kapoor, Sr. Standing Counsel
for the respondents. * * * DEEPAK SIBAL, J. (Oral)
It is not disputed that the order dated 24.03.2025 through which the petitioner's GST registration was retrospectively cancelled w.e.f. 23.07.2017 was not preceded by a show cause notice bringing to the petitioner's notice the intention of the GST authorities that its GST registration was sought to be retrospectively cancelled.
In the light of the above, the petitioner’s case is fully covered in its favour by the following observations made by a Division Bench judgment of this Court dated 20.02.2026 in CWP-16770-2024 - M/s Bansal follows:- “13. Undoubtedly, there is a provision for retrospective cancellation of registration in terms of Section 29 of CGST JYOTI SHARMA 2026.04.30 15:24 I attest to the accuracy and integrity of this document chandigarh
CWP-29798-2025 -2- Act, subject to the provisions as contained therein. It is apposite to note that while such power of retrospective cancellation of registration is definitely conferred, it is apparent that such action can be taken only upon existence of specific contingencies and that an order under Section 29(2) of CGST Act must definitely reflect the reasons for such cancellation with retrospective effect. Furthermore, it is a basic, accepted and settled principle that concerned authority is enjoined upon to put the assessee to notice of the action which is intended to be taken and reasons or the premise on which such action is sought to be taken. Hon'ble the Supreme others, 2010(13) SCC 427, has held as under:- "
It is well settled that a quasi-judicial authority, while acting in exercise of its statutory power must act fairly and must act with an open mind while initiating a show cause proceeding. A show cause proceeding is meant to give the person proceeded against a reasonable opportunity of making his objection against the proposed charges indicated in the notice.
Thus a show cause notice must contain the basic grounds or premises on which action is sought to be taken. In the present matters, it was incumbent upon authorities to have put petitioners to notice about the proposal to take action against them with retrospective effect and supply or at least mention the material on which reliance was placed. Moreover, once mentioned in show cause notice itself, that supporting documents are attached, such material should have been supplied to petitioners.”
Learned counsel for the respondents has not been able to distinguish the applicability of M/s Bansal Casting’s case (supra) to the petitioner’s case.
In the light of the above, we set aside the show cause notice dated JYOTI SHARMA 2026.04.30 15:24 I attest to the accuracy and integrity of this document chandigarh
CWP-29798-2025 -3- 11.06.2024; order dated 24.03.2025 retrospectively cancelling the petitioner’s GST registration and order dated 11.09.2025 rejecting the petitioner’s revocation application filed by the petitioner under Section 30 of the Central Goods and Services Tax Act, 2017. However, the respondents are granted liberty to proceed afresh against the petitioner with regard to retrospective cancellation of its GST registration, in accordance with law.
The petition is allowed in the above terms. (DEEPAK SIBAL) JUDGE (ROHIT KAPOOR) JUDGE April 29, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.04.30 15:24 I attest to the accuracy and integrity of this document 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.