Ms Shree Shyam Steel Industries vs. Union Of INDIA
Original PDF →Facts
The petitioner, M/s Shree Shyam Steel Industries, filed a writ petition before the High Court of Punjab & Haryana. The petitioner's Goods and Services Tax (GST) registration had been suspended and was further sought to be permanently cancelled. The petitioner sought a direction from the court to be provided with all material on the basis of which the suspension and proposed cancellation were initiated. The petitioner also requested a time-bound decision on their case after being supplied with the relevant material. The respondents, Union of India and others (including CBIC), did not object to these prayers.
Held
The Court found the alternate prayers made by the petitioner to be reasonable. The Court directed Respondent No. 3 (presumably the GST authority) to provide the petitioner with all material on the basis of which the petitioner's GST registration was suspended and is further sought to be permanently cancelled, within one week of the order. Subsequently, within ten days of receiving this material, the petitioner shall have the right to file their response. After receiving the petitioner's response, Respondent No. 3 shall finally decide the issue regarding the cancellation of GST registration, but only after granting an opportunity of hearing to the petitioner or their authorized representative. The Court disposed of the writ petition with these directions.
Key Issues
1. Whether the petitioner is entitled to be provided with all material on the basis of which their GST registration was suspended and is sought to be permanently cancelled, under the relevant provisions of the GST Act and Rules? 2. Whether the petitioner has a right to file a response to the material provided by the revenue authorities regarding the cancellation of their GST registration? 3. Whether the cancellation of GST registration should be decided in a time-bound manner after affording an opportunity of hearing to the petitioner? Petitioner's Arguments: The petitioner contended that they should be provided with all material leading to the suspension and proposed cancellation of their GST registration. They further argued for the right to respond to this material and for a time-bound decision on their case, including an opportunity of hearing. Revenue's Arguments: The respondent-revenue, upon instructions, stated that they had no objection to the alternate prayers made by the petitioner.
Sections Cited
Not explicitly mentioned in the provided text, but the context implies provisions related to suspension and cancellation of GST registration and principles of natural justice.
AI-generated summary — verify with the full judgment below
CWP-7568-2026
IN THE HIGH
M/s Shree Shyam S Union of India and
CORAM : HON
HON
Present : Mr. A
Ms. R Mr. A for th DEEPAK SIBAL,
Learn satisfied if the pres provide to the pet registration has bee a further direction t petitioner and it is p with regard to cance
Learn objection to the ac behalf.
After prayers made on t respondent has also writ petition is dis petitioner, within o registration was sus Sr. No. 153
H COURT OF PUNJAB & HARY Steel Industries
Versus others
'BLE MR. JUSTICE DEEPAK SIB 'BLE MS. JUSTICE LAPITA BAN Aman Bansal, Advocate, for the pet Ridhi Bansal, Advocate and Abhav Sharma, Advocate, he respondents-CBIC. * * * * * J. (Oral) ned counsel for the petitioner subm sent petition is disposed of with a titioner all material on the basis en suspended and is further sought to respondent No.3 that after the af permitted to file its response theret ellation of his GST registration in a ned counsel for the respondent-rev cceptance of the afore alternate p hearing learned counsel for the pa the petitioner’s behalf to be reaso o no objection to the acceptance of sposed of with a direction to res one week, all material on the bas spended and is further sought to be YANA AT CHANDIGARH CWP-7568-2026 Date of decision : 19.03.2026
.… Petitioner
..... Respondents BAL NERJI titioner. mits that at this stage, he would be a direction to respondent No.3 to s whereof the petitioner’s GST to be permanently cancelled with fore information is supplied to the to, to decide the petitioner’s case a time-bound manner. venue, upon instructions, has no prayers made on the petitioner’s arties, we find the afore alternate onable. Learned counsel for the f these prayers. Accordingly, this pondent No.3 to provide to the sis whereof the petitioner’s GST e permanently cancelled to which VANDANA 2026.03.25 09:49 I attest to the accuracy and integrity of this document
CWP-7568-2026
the petitioner shall days of receipt of t the issue with regar granting opportunit
2026 vandana
Whether speaking/r Whether reportable have a right to file a response with the petitioner’s response, responde rd to the petitioner’s cancellation o ty of hearing to the petitioner or his
(D
(LA
reasoned : Yes / No
: Yes / No hin one week thereafter. After 10 ent No.3 shall then finally decide of GST registration but only after s authorized representative. DEEPAK SIBAL) JUDGE APITA BANERJI) JUDGE VANDANA 2026.03.25 09:49 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.