Manni Traders vs. State Of Haryana And Others

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CWP/31034/2025HC Punjab and HaryanaGSTCNR PHHC01167169202508 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI2 pages

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.118 CWP-31034-2025 Date of decision: 08.04.2026 M/s Manni Traders ....Petitioners Versus State of Haryana and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Pawan Kumar Pahwa, Advocate, for the petitioners. Mr. Sourabh Goel, Addl. A.G., Haryana. * * * DEEPAK SIBAL, J. (Oral)

1.

Learned counsel for the parties agree that the petitioner's case is covered in its favour by a recent judgment of a Coordinate Bench of this Court dated 20.02.2026 rendered in CWP-16770-2024 – M/s Bansal allowed in terms of M/s Bansal Casting's case (supra) resulting in the setting aside of the show cause notice dated 22.08.2024 (Annexure P-1); order dated 12.09.2024 (Annexure P-2); the order of the Appellate Authority dated 12.03.2025 (Annexure P-6) and the order dated 31.01.2025 (Annexure P-4) through which the petitioner's revocation application under Section 30 of the Central Goods and Services Tax Act, 2017, was dismissed. However, liberty is granted to the respondent – revenue to proceed afresh against the petitioner for retrospective cancellation of its GST registration, in accordance with law. JYOTI SHARMA 2026.04.09 19:09 I attest to the accuracy and integrity of this document chandigarh

CWP-31034-2025 -2-

3.

The petitioner shall supply its contact details to the respondent authorities within two weeks. (DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE April 08, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.04.09 19:09 I attest to the accuracy and integrity of this document chandigarh

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.