Ms Citizen Industries vs. Union Of INDIA And Others
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IN THE 186
M/s Citizen In
Union of Indi CORAM : H
H
Present : M
M
M
** DEEPAK SIB
L petitioner’s G show cause no 2. In in its favour Division Benc M/s Bansal Ca “ ca A ap ca ap sp C ca ba is w w C ot E HIGH COURT OF PUNJAB CHANDIGARH
Dat
ndustries
Versus a and others
HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Tarang Goyal, Advocate for t Mr. Ajay Kalra, Sr. Standing Cou Ms. Isha Janjua, Advocate for the ** CWP-12150-2026 te of Decision : 22.04.2026
…Petitioner
…Respondents AK SIBAL A BANERJI the petitioner. unsel and e respondent-CBIC. ties agree that before the tively cancelled, no specific pon the petitioner. he petitioner’s case is covered s in a recent judgment of a 6 in CWP No.16770 of 2024 – other:- 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:- JYOTI THAKUR 2026.04.24 12:55 I attest to the accuracy and integrity of this document
CWP-12150-2
14 gr th pu ag m on do su
In allowed, resu 11.11.2024 (A petitioner’s GS liberty is grant in accordance
2026 Jyoti Thakur
2026
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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 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 po ulting in setting aside of the Annexure P-2) and order re ST registration dated 27.11.202 ted to the respondents to proceed with law.
(DEEPA
J (LAPIT
J
Whether speaking/reasoned : Whether reportable : 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 eliance was placed. Moreover, notice itself, that supporting material should have been (emphasis supplied) osition of law, this petition is e show cause notice dated trospectively cancelling the 24 (Annexure P-3). However, d afresh against the petitioner, AK SIBAL) JUDGE TA BANERJI) JUDGE Yes/No Yes/No JYOTI THAKUR 2026.04.24 12:55 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.