Jatika Traders vs. Union Of INDIA And Others - Punjab and Haryana High Court, 24 April 2026

Cause title — parties, addresses and appearances

CWP- 12432- IN THE Jatika Traders Union of India CORAM : H H Present : M fo M M fo DEEPAK SIB T was put to not no written res dated 27.12.2 cancelled wit application un 2017, read wit registration bu petitioner filed 2. R rejection of i authority dated the aforesaid petition. 2026 (O&M) Sr. No.178 E HIGH COURT OF PUNJAB CHANDIGARH CWP- 124 Date of De Versus a and others HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Tarang Goyal, Advocate, or the petitioner. Mr. Gurinderjit Singh, Senior Pane Mr. Mohit Garg, Advocate, or the respondent-UOI. *** BAL, J. (Oral) hrough a show cause notice dat tice as to why its GST registrati sponse was filed by the petition 023, the petitioner’s GST reg th effect from 22.02.2020. Th nder Section 30 of the Central G th the relevant Rules, for revocat ut the same was rejected on 2 d an appeal which was also dismi Retrospective cancellation of the its revocation application and d 08.04.2025 dismissing the pet orders, are the subject matte Page 1 of 3 B AND HARYANA AT H 432-2026 (O&M) ecision : 24.04.2026 …Petitioner …Respondents AK SIBAL A BANERJI el Counsel and ted 14.11.2023, the petitioner ion be not cancelled to which

ner. Thereafter, through order gistration was retrospectively he petitioner then filed an Goods and Services Tax Act tion of cancellation of its GST 21.03.2024 against which the issed on 08.04.2025. petitioner’s GST registration, the order of the appellate titioner’s appeal filed against er of challenge through this VANDANA 2026.05.01 11:40 I attest to the accuracy and integrity of this document

CWP- 12432-

A that though th were attached GST registrati conduct of Ph the petitioner t retrospectively

In covered in its f CWP No.1677 wherein it has b “ ca A ap ca ap sp C ca ba is w w C ot 14 gr th pu ag 2026 (O&M)

A perusal of the show cause not he show cause notice refers to , and the only reason on the b on was sought to be cancelled is hysical Verification. Such show to notice that the GST registratio y. n the above factual position, t favour by a recent judgment of t 70-2024- ‘M/s Bansal Casting vs been held as follows:-

13.

Undoubtedly, there is a ancellation of registration in te ct, subject to the provisions pposite to note that while s ancellation of registration is pparent that such action can be pecific contingencies and that an CGST Act must definitely ref ancellation with retrospective asic, accepted and settled princ s enjoined upon to put the asse which is intended to be taken an 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 tice dated 14.11.2023 reveals supporting documents, none basis whereof the petitioner’s s discrepancies noticed during cause notice also did not put on was sought to be cancelled the petitioner’s case is fully this Court dated 20.02.2026 in s. Union of India and another’ 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 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 VANDANA 2026.05.01 11:40 I attest to the accuracy and integrity of this document

CWP- 12432-

m on do su

L distinguish the (supra) to the p

In show cause no which the petit order dated 21 the appellate o liberty to proce

April 24, 202 vandana

Whether speak Whether repor 2026 (O&M)

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 the judgment i petitioner’s case. n light of the above, we have no otice dated 14.11.2023; the ord tioner’s GST registration has been .03.2024 rejecting the petitione order dated 08.04.2025. Howeve eed afresh against the petitioner, in he petition is allowed in the abov (DEEP

J (LAPIT

king/reasoned :

Yes/No rtable :

Yes/No eliance was placed. Moreover, notice itself, that supporting material should have been (emphasis supplied) ndents has not been able to in M/s Bansal Casting’s case hesitation in setting aside the der dated 27.12.2023 through n retrospectively cancelled; the er’s revocation application and r, the respondents are granted n accordance with law. e terms. PAK SIBAL) JUDGE TA BANERJI) JUDGE VANDANA 2026.05.01 11:40 I attest to the accuracy and integrity of this document