Dnc Infrastructure Private Limited Through Dirishala Naresh Chowdary vs. Union Of INDIA And Others
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CWP- 11932-
IN THE
DNC Infrastru
Union of India CORAM : H
H
Present : M
fo
M
M
fo
DEEPAK SIB
A upon the petit registration w impugned ord been cancelled
In favour by the Bench of this Bansal Casting “ ca A ap ca ap sp C ca ba is w 2026 (O&M) Sr. No.166 E HIGH COURT OF PUNJAB CHANDIGARH CWP- 119 Date of De
ucture Private Limited
Versus a and others
HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Hrithik Chaudhary, Advocate or the petitioner. Mr. Ajay Kalra, Sr. Standing Cou Ms. Isha Janjua, Advocate, or the respondent-CBIC. *** 932-2026 (O&M) ecision : 21.04.2026
…Petitioner
…Respondents AK SIBAL A BANERJI e, unsel and tice dated 04.04.2022, served tion that the petitioner’s GST rospectively but through the tioner’s GST registration has oner’s case is covered in its ecent judgment of a Division WP No.16770 of 2024 – M/s r:- 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 VANDANA 2026.04.23 09:46 I attest to the accuracy and integrity of this document
CWP- 11932-
w C ot 14 gr th pu ag m on do su
In (Annexure P-3 retrospectively respondents to
April 21, 202 vandana
Whether speak Whether repor 2026 (O&M)
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 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 view of the above, the impug 3), through which the petitioner y cancelled, is quashed. Howev o proceed afresh against the petiti
(DEEPA
J (LAPIT
J
26
king/reasoned :
Yes/No rtable :
Yes/No 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 eliance was placed. Moreover, notice itself, that supporting material should have been (emphasis supplied) gned order dated 25.04.2022 r’s GST registration has been ver, liberty is granted to the ioner, in accordance with law. AK SIBAL) JUDGE TA BANERJI) JUDGE VANDANA 2026.04.23 09:46 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.