Ms Gsj Enterprises vs. Union Of INDIA

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CWP/7579/2026HC Punjab and HaryanaGSTCNR PHHC01041166202619 March 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages

AI SummaryAllowed

Facts

The petitioner, M/s GSJ Enterprises, had its GST registration cancelled by an order dated March 19, 2026. The petitioner approached the High Court through a writ petition challenging this cancellation order. During the proceedings, the learned counsel for the petitioner sought permission to withdraw the petition. The petitioner requested liberty to file a fresh petition to challenge the order dated March 19, 2026, which had led to the cancellation of its GST registration. The Court noted that it had neither commented on the merits of the case nor on the maintainability or entertainability of the petition.

Held

The Court allowed the petitioner's request to withdraw the writ petition. The withdrawal was granted with liberty to the petitioner to file a fresh petition to challenge the order dated March 19, 2026, which led to the cancellation of its GST registration. The Court explicitly clarified that by granting this liberty, it had not expressed any opinion on the merits of the case, nor on the maintainability or entertainability of any future petition that the petitioner might file. The operative direction was to permit the withdrawal with liberty as prayed for.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition challenging the GST registration cancellation order dated March 19, 2026? Petitioner's Contention: The petitioner, through its counsel, requested permission to withdraw the writ petition. The petitioner sought liberty to file a fresh petition to challenge the order dated March 19, 2026, which resulted in the cancellation of its GST registration. Revenue's Contention: The judgment does not record any specific arguments or contentions from the respondent (Union of India and others).

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE M/s GSJ Enter Union of India CORAM : H H Present : M fo M M fo DEEPAK SIB L dated 19.03.20 therefore, he petitioner to ch D It neither comm entertainability March 19, 20 vandana Whether speak Whether repor Sr. No.156 E HIGH COURT OF PUNJAB CHANDIGARH CWP-7579 Date of De rprises Versus a and others HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Aman Bansal, Advocate, or the petitioner. Ms. Ridhi Bansal, Advocate with Mr. Abhav Sharma, Advocate, or the respondent -CBIC. *** BAL, J. (Oral) earned counsel for the petitione 026, the petitioner’s GST regis be permitted to withdraw this

hallenge the afore referred order Dismissed as withdrawn with libe t is clarified that while grantin mented on the merits on the c y of the remedy that the petitione

(DEEPA

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king/reasoned :

Yes/No rtable :

Yes/No B AND HARYANA AT H 9-2026 (O&M) ecision : 19.03.2026

…Petitioner …Respondents AK SIBAL A BANERJI er submits that through order stration stands cancelled and s petition with liberty to the dated 19.03.2026. erty as prayed for. ng the afore liberty, we have case nor the maintainability/ er may avail. AK SIBAL) JUDGE

TA BANERJI) JUDGE VANDANA 2026.03.24 10:53 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.