Neelkanth Enterprises vs. Union Of INDIA And Another

CWP- 12072-

IN THE

Neelkanth Ent

Union of India CORAM : H

H

Present : M

fo

M

DEEPAK SIB

T was put to not the petitioner Thereafter, th registration ha instant petition

E HIGH COURT OF PUNJAB CHANDIGARH CWP- 120 Date of De

terprises

Versus a and another

HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Rishab Singla, Advocate, or the petitioner. Mr. Saurabh Kapoor, Additional A *** BAL, J. (Oral)

hrough show cause notice date tice as to why its GST registrati filed a written response along hrough order dated 03.03.20 as been cancelled which order ha n. earned counsel for the petitione se notice dated 03.02.2026 the p nse along with necessary evide mpugned adjudication order by s ply to the show cause notice has earned State counsel defends ply stating that the petitioner’s r uly considered and an opinion B AND HARYANA AT H 072-2026 (O&M) ecision : 22.04.2026

…Petitioner

…Respondents AK SIBAL A BANERJI A.G., Punjab. ed 03.02.2026, the petitioner ion be not cancelled to which g with supporting documents. 026, the petitioner’s GST as been challenged through the er submits that in response to petitioner had filed a detailed ence which has been rejected simply stating therein that the been examined. the impugned adjudication reply filed to the show cause n was formed by the Proper VANDANA 2026.05.01 09:39 I attest to the accuracy and integrity of this document

CWP- 12072-

Officer on the to be cancelled

R To R N TE 14 W no ca 1. de 2. go A 3. de 4. of 5. R D ta on su su av re so re su as (i) (i (i (i et 2026 (O&M)

basis whereof the petitioner’s re d. earned counsel for the parties ha he show cause notice dated d the impugned cancellation reinafter for ready reference:- Show Cause Notice For Can FORM GST REG-17 eference No.: ZA030226003532 To egistration Number (GSTIN/UIN NEELKANTH ENTERPRISES TEHSIL KHANNAH B NO 221 41401 Show Cause Notice for Can Whereas on the basis of informa otice, it appears that your r ancelled for the following reason . 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(d)-person violates the etails) . Rule 21 (e)-person avails ITC f section 16 of the Act or the rule . Rule 21(g)-person violates the p emarks: During physical verification of Pr axpayer was found to be non-tra n verification of the record ava uppliers of the taxpayer were fou uo-moto by the department. It a vailed ineligible ITC from thes egn. had already been cancelle ome of these cancelled major s egn. was cancelled retrospective uspicious activities of passing/re s under: - i) 07CHJPJ8476R1Z8 (cancelled ii) 07AVJPK2380B1ZU (cancelle ii) 07CGHPA6664F1ZG (cancel iv) 07MZBPS3001D1ZM (cancel tc. egistration was rightly ordered ave been heard. d 03.02.2026 issued to the order dated 03.03.2026 are ncellation Of Registration 7 (See Rule 22(1)] 9 Date: 03/02/2026 N): 03AAUFN9251C1Z6 1, Alaur, Ludhiana, Punjab, cellation of Registration ation which has come to my registration is liable to be ns: t conduct any business from of business not found oice or bill without supply of lation of the provisions of the r e provision of rule 10A (Bank in violation of the provisions es made thereunder provision of rule 86B rincipal place of Business, the aceable/non existent. Further, ailable at portal, major L1/L2 und to be cancelled/suspended appears that the Noticee had e suspicious suppliers whose ed as on date and details of suppliers (as on date) whose ely due to their involvement in eceiving of fake/bogus ITC, is d w.e.f. 09.05.2025) ed w.e.f. 14.01.2025) led w.e.f. 17.03.2025) lled w.e.f. 28.04.2025) VANDANA 2026.05.01 09:39 I attest to the accuracy and integrity of this document

CWP- 12072-

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Yo on ch do th

F re eff fa Yo se Yo au If ap th an P fr K de P D

R T N A P G Ap D

O 2026 (O&M)

n view of above facts, it ancellation of registration is war To prevent misuse of Input Tax C nvoicing, To break the fraudulent ITC chai To nullify GSTINs obtained throu To safeguard government reven on-existent taxpayers. n view of above facts, it is requ mount alongwith applicable inte our regn. will be cancelled with You are also requested to appea n the given date and time, along hallan in form of DRC-03 a ocuments in respect of establishi he registered premises etc. Failure to appear or provide t esult in cancellation of GST re ffect under Rule 22 of the CGS acts already available on record. You are hereby directed to furnis even working days from the date You are hereby directed to app uthority on 12/02/2026 at 11:50. f you fail to furnish a reply withi ppear for personal hearing on he case will decided ex parte on nd on merits. Please note that your registration rom 02/09/2023. Kindly refer the supportive docum etails. Place: CBIC Date: 03/02/2026 Order for Cancellation FORM GST REG-19 eference Number: ZA030326003 TO Name: NEELKANTH ENTERPRI ddress: TEHSIL KHANNAH B N Punjab, 141401 GSTIN/UIN: 03AAUFN9251C126 pplication Reference Number (ARN Date: 12/02/2026 Order for Cancellation of Registr appears that retrospective rranted: Credit (ITC) through fictitious in, ugh misrepresentation, and nue from non-compliant and uested to pay the above said erest & penalty, failure which retrospective effect. ar for Personal Hearing (PH) g with documents e.g. tax paid against above said amount, ing the existence of the unit at the required documents may egistration with retrospective ST Rules, 2017, based on the . 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, the basis of available records n stands suspended with effect ment attached for case specific Manjit Kaur Superintendent RANGE-V”

of Registration

9 [See rule 22(3)] 33074 Date:03/03/2026 ISES NO 221, Alaur, Ludhiana 6 N): AA030226002654R ration

VANDANA 2026.05.01 09:39 I attest to the accuracy and integrity of this document

CWP- 12072-

Th 03

W vi un an th re

-T no 2026 (O&M)

This has reference to show cause 3/02/2026. Whereas reply to the show caus ide AA030226002654R dated 1 ndersigned on examination of yo nd based on record available wi hat your registration is liable t eason(s): . Rule 21(a)- Person does not 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(d)-person violates the etails) . Rule 21(e)-person avails ITC f section 16 of the Act or the rule . Rule 21(g)-person violates the p emarks: During physical verification of Pr axpayer was found to be non-tra n verification of the record ava uppliers of the taxpayer were fou uo-moto by the department. It a vailed ineligible ITC from thes egn. had already been cancelle ome of these cancelled major s egn. was cancelled retrospective uspicious activities of passing/re s under: - (i) 07CHJPJ8476R1Z8 (cancelle ii) 07AVJPK2380B1ZU (cancelle iii) 07CGHPA6664F1ZG (cancel iv) 07MZBPS3001D1ZM (cancel tc. n view of above facts, it ancellation of registration is war To prevent misuse of Input Tax C nvoicing, To break the fraudulent ITC btained through misrepresentatio To safeguard government reven on-existent taxpayers. notice issued dated se notice has been submitted 2/02/2026; and whereas, the our reply to show cause notice ith this office is of the opinion to be cancelled for following t conduct any business from of business not found oice or bill without supply of lation of the provisions of the r e provision of rule 10A (Bank in violation of the provisions es made thereunder provision of rule 868 rincipal place of Business, the aceable/non existent. Further, ailable at portal, major L1/L2 und to be cancelled/suspended appears that the Noticee had e suspicious suppliers whose ed as on date and details of suppliers (as on date) whose ely due to their involvement in eceiving of fake/bogus ITC, is d w.e.f. 09.05.2025) ed w.e.f. 14.01.2025) lled w.e.f. 17.03.2025) lled w.e.f. 28.04.2025) appears that retrospective rranted: Credit (ITC) through fictitious C chain, To nullify GSTINs on, and nue from non-compliant and VANDANA 2026.05.01 09:39 I attest to the accuracy and integrity of this document

CWP- 12072-

In am yo

02 2. sp

n view of above facts, it is requ mount alongwith applicable inte our regn. will be cancelled with The effective date of cance 2/09/2023. . Kindly refer to the supportive d pecific details. - Not Applicable . It may be noted that a registe nder sub-section (1) of section equired to furnish a final retur hree months of the date of this or . You are required to furnish all . It may be noted that the cancell ffect the liability to pay tax and o discharge any obligation unde hereunder for any period prior whether or not such tax and othe r after the date of cancellation. Place: CBIC Date: 03/03/2026 A perusal of the afore-quoted ncellation order clearly reveals t ST registration are merely a cop e notice which preceded the impu A perusal of the impugned ord the cancellation order the Prope s reply by stating therein that the None of the grounds taken by e even been touched. It has er that the petitioner’s written r uested to pay the above said erest & penalty, failure which retrospective effect. ellation of your registration is document(s) attached for case ered person furnishing return 39 of the CGST Act, 2017 is rn in FORM GSTR-10 within rder. your pending returns. lation of registration shall not d other dues under this Act or er this Act or the rules made r to the date of cancellation er dues are determined before Manjit Kaur Superintendent

Range-V”

show cause notice and the that the reasons to cancel the py of the reasons contained in ugned order. der dated 03.03.2026 further er Officer has simply rejected e same has been examined. the petitioner in its written also not been stated in the response was found to be not VANDANA 2026.05.01 09:39 I attest to the accuracy and integrity of this document

CWP- 12072-

April 22, 202 vandana

Whether speak Whether repor 2026 (O&M)

n light of the above, the impug found to be in gross violation thout application of mind. There order dated 03.03.2026 (An are at liberty to proceed agai th law. he prayer made in this petition w ion 29(2) and Section 16(2)(c) Act, 2017 is kept open to be deci he petition is allowed in the abov

(DEEP

J (LAPIT

J

26

king/reasoned :

Yes/No rtable :

Yes/No gned cancellation order dated n of the principles of natural efore, we have no hesitation to nnexure P-4). However, the inst the petitioner afresh in with regard to challenge of the ) of the Central Goods and ided in an appropriate case. ve terms. PAK SIBAL) JUDGE

TA BANERJI) JUDGE VANDANA 2026.05.01 09:39 I attest to the accuracy and integrity of this document