Matrix Design Enterprises vs. Union Of INDIA And Others

Facts

The petitioner, M/s Matrix Design Enterprises, filed a writ petition before the Punjab & Haryana High Court challenging an order dated 20.03.2021. The respondents were the Union of India and others. The specific tax period and the authority that passed the impugned order are not explicitly detailed in the provided text. The amount in dispute is also not mentioned. The procedural history indicates that the parties reached a consensus regarding the issue raised in the petition.

Held

The Court held that the parties had reached a consensus that the issue raised in the present writ petition was covered in favour of the petitioner by a recent judgment of a Coordinate Bench of the High Court dated 20.02.2026 in CWP No.16770 of 2024 (M/s Bansal Casting Vs. Union of India and another). Based on this consensus, the Court set aside the impugned order dated 20.03.2021. The Court granted liberty to the respondent-State to proceed afresh against the petitioner for the retrospective cancellation of the petitioner's GST registration, provided they followed the due process of law. No specific provisions of the GST Act were discussed in detail, but the underlying issue pertained to GST registration cancellation.

Key Issues

1. Whether the issue raised by the petitioner is covered by a recent judgment of a Coordinate Bench of this Court dated 20.02.2026 in CWP No.16770 of 2024 – M/s Bansal Casting Vs. Union of India and another. Petitioner's Contention: The petitioner, through their counsel, argued that the issue in their present petition is indeed covered in their favour by the aforementioned judgment of the Coordinate Bench. Revenue/State's Contention: The respondent-State, through their counsel, agreed with the petitioner's submission that the issue is covered by the precedent judgment.