Ms Aravali Bitumen Traders vs. Union Of INDIA And Others
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128 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-31211-2026 (O&M)
Date of Decision: 23.09.2026 M/S ARAVALI BITUMEN TRADERS ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS
….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Navdeep Monga, Advocate (through video conferencing) for the petitioner. Ms. Sharmila Sharma, Senior Standing Counsel and Mr. Navnit Sharma, Advocate for the respondents-Union of India. ***** ASHWANI KUMAR MISHRA, CJ (Oral)
The petitioner’s GST registration has been cancelled vide order dated 19.05.2024 (Annexure P-3) with retrospective effect from 20.08.2023. Show Cause Notice (SCN) for cancellation of registration was issued to the petitioner on 12.03.2024 (Annexure P-2). The said cancellation of GST registration is challenged by way of this writ petition primarily on the ground that the SCN issued, pursuant to which impugned order(s) was passed, does not make reference to any retrospective cancellation.
Learned counsel for the petitioner has placed reliance upon the Division Bench judgment of this Court in M/s Bansal Casting, S.K. Enterprises vs. Union of India and Another and M/s Shree Ram Industries vs. State of Haryana and Another; 2026:PHHC:027747-DB to submit that in such circumstances, the impugned order cannot be RAHUL JOSHI 2026.09.24 10:20 I attest to the accuracy and integrity of this document
CWP-31211-2026 (O&M)
2 sustained.
Learned counsel for the revenue does not dispute either the facts of the present case or the law laid down by the Co-ordinate Bench of this Court in M/s Bansal Casting, S.K. Enterprises (Supra).
Since, the controversy raised in the present petition is covered by the adjudication in M/s Bansal Casting, S.K. Enterprises (Supra), the impugned orders dated 13.07.2026 (Annexure P-5) and 19.05.2024 (Annexure P-3) and SCN dated 12.03.2024 (Annexure P-2) are ordered to be quashed and the writ petition stands disposed of in terms of the law laid down in M/s Bansal Casting, S.K. Enterprises (Supra). However, liberty stands reserved to the respondents to issue a fresh SCN and proceed further in accordance with law.
Pending application, if any, stands disposed of accordingly. [ASHWANI KUMAR MISHRA] CHIEF JUSTICE [ROHIT KAPOOR]
JUDGE SEPTEMBER 23, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.24 10:20 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.