BharatTaxGST

M/S Shiva Enterprises vs. Union Of INDIA And Others

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CWP/25467/2026HC Punjab and HaryanaGSTCNR PHHC01133519202621 September 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE SANJIV BERRY2 pages

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Cause title — parties, addresses and appearances
` 119 I M/s Shiva En Union of India CORAM: H H Present: M M M f ASHWANI K 1. T retrospective P/5), passed p said cancellat primarily on impugned or cancellation. Division Benc Vs. Union of Haryana an circumstances IN THE HIGH COURT OF PUNJ AT CHANDIG CWP-2 Date of nterprises Vs. a and others HON’BLE THE CHIEF JUSTI HON’BLE MR. JUSTICE SAN Mr. Sandeep Goyal, Sr. Advocat Mr. Rishab Singla, Advocate for Mr. Ajay Kalra, Sr. Standing Cou for the respondents – UOI. *** KUMAR MISHRA, C.J. (Oral) The petitioner’s GST registr effect from 23.12.2025, vide pursuant to show cause notice da tion of GST registration is chal the ground that the show caus der was passed, does not ma Learned counsel for the petiti ch judgement of this Court in M/ f India and Another and M/s S nd Another; 2026:PHHC:0277 s, the impugned order cannot be JAB AND HARYANA GARH 25467-2026 (O&M) f Decision: 21.09.2026 …Petitioner …Respondents ICE NJIV BERRY e with the petitioner. unsel ration has been cancelled w order dated 05.01.2026 (Annex ated 23.12.2025 (Annexure P/5). llenged by way of this writ peti se notice issued, pursuant to wh ake reference to any retrospec oner has placed reliance upon M/s Bansal Casting, S.K. Enterpr Shree Ram Industries V/s Stat 747-DB to submit that in s sustained. with xure The ition hich ctive the rises te of such RAJESH KUMAR 2026.09.24 15:51 I attest the accuracy and

authenticity of this order/judgment.

CWP-25467-2026 (O&M) [2]

2.

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).

3.

Since, the controversy raised in the present writ petition is covered by the adjudication in M/s Bansal Casting, S.K. Enterprises (Supra), the show cause notice dated 23.12.2025 (Annexure P/5) and impugned order dated 05.01.2026 (Annexure P/6) 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 show cause notice and proceed further in accordance with law.

4.

All pending misc. application(s), if any, also stand disposed of.

(ASHWANI KUMAR MISHRA)

CHIEF JUSTICE

(SANJIV BERRY)

JUDGE 21.09.2026 rajesh

1.

Whether speaking/reasoned? : Yes/No 2. Whether reportable?

: Yes/No RAJESH KUMAR 2026.09.24 15:51 I attest the accuracy and authenticity of this order/judgment.

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.