Ms Bharat Steels vs. State Of Punjab And Others
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
of the order registration wa 2026 (O&M) Sr. No.154 E HIGH COURT OF PUNJAB CHANDIGARH CWP- 123 Date of De
eels through its Proprietor Versus b and others
HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. J.S.Bedi, Advocate, or the petitioner. Mr. R.S.Pandher, Additional A.G *** BAL, J. (Oral)
hrough a show cause notice dat notice as to why his GST re hrough order dated 02.09.20 as retrospectively cancelled with n filed an application, under Sec Tax Act 2017, read with the rele of its registration but the same the petitioner filed an appeal w Cancellation of the petitioner’s G application and the order of t smissing the petitioner’s appea subject matter of challenge thro earned counsel for the petitione dated 02.09.2024, through w as retrospectively cancelled, no B AND HARYANA AT H 339-2026 (O&M) ecision : 23.04.2026
…Petitioner
…Respondents AK SIBAL A BANERJI G., Punjab. ted 12.07.2024, the petitioner egistration be not cancelled. 024, the petitioner’s GST h effect from 31.03.2022. The ction 30 of the Central Goods evant Rules, for revocation of was rejected on 16.10.2024 which was also dismissed on GST registration, rejection of the appellate authority dated al filed against the aforesaid ough this petition. er submits that before passing which the petitioner’s GST specific notice in this regard VANDANA 2026.05.01 09:27 I attest to the accuracy and integrity of this document
CWP- 12339-
was served up support of its s on a Division No.16770 of 20
L GST registrati regard was serv
L
O upon the petiti cancelled, th retrospectively of the principle
O made by a D (Supra):- “ ca A ap ca ap sp C ca ba is w w C ot 2026 (O&M)
pon the petitioner rendering the submissions learned counsel for n Bench Judgment of this Cour 024 – ‘M/s Bansal Casting vs. Un earned State counsel fairly admi ion was retrospectively cancelle ved upon the petitioner. earned counsel for the parties hav Once it is admitted that no specific ioner that its GST registration i e order cancelling the pe , would be unsustainable in law a es of natural justice. Our view, as above, is supported Division Bench of this Court in “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 "
It is well se authority, while actin power must act fairl mind while initiating show cause procee cancellation order illegal. In r the petitioner placed reliance rt dated 20.02.2026 in CWP nion of India and another’. its that before the petitioner’s ed, no specific notice in this ve been heard. c show cause notice was served s sought to be retrospectively etitioner’s GST registration as the same would be violative by the following observations n M/s Bansal Casting’s case 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 VANDANA 2026.05.01 09:27 I attest to the accuracy and integrity of this document
CWP- 12339-
14 gr th pu ag m on do su
In petition is allo dated 12.07.20 GST registrat 16.10.2024, r appellate orde respondents to
April 23, 202 vandana
Whether speak Whether repor 2026 (O&M)
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 mention the material on which re nce mentioned in show cause ocuments are attached, such upplied to petitioners. n light of the afore facts and the owed resulting in the setting as 024; the order dated 02.09.2024 t tion has been retrospectively rejecting the petitioner’s revo er dated 14.08.2025. However o proceed afresh against the petiti
(DEEPA
J (LAPIT
J
26
king/reasoned :
Yes/No rtable :
Yes/No 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 eliance was placed. Moreover, notice itself, that supporting material should have been (emphasis supplied) e position of law, the present ide of the show cause notice through which the petitioner’s cancelled; the order dated ocation application and the r, liberty is granted to the ioner, in accordance with law. AK SIBAL) JUDGE TA BANERJI) JUDGE VANDANA 2026.05.01 09:27 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.