Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 18 September 2026
Case Overview
- Petitioners: M/S Bharat Steel Rolling Industries (GST‑registered entity) challenged the cancellation of its GST registration.
- Respondents: State of Punjab and others.
- The GST registration was cancelled by an order dated 03‑12‑2025, with retrospective effect from 16‑02‑2022, based on a show‑cause notice that, according to the petitioner, did not mention any retrospective cancellation.
- The petitioner relied on the Division Bench judgment in M/s Bansal Casting, S.K. Enterprises v. Union of India and M/s Shree Ram Industries v. State of Haryana, arguing that the impugned order could not be sustained without such reference.
- State counsel accepted the factual background and the legal principles laid down in the cited judgment.
Court Reasoning
- The Court held that the controversy is fully covered by the precedent in M/s Bansal Casting, S.K. Enterprises, which requires a show‑cause notice to expressly refer to any retrospective cancellation.
- Consequently, the order dated 03‑12‑2025 cancelling the GST registration was deemed unlawful and was ordered to be quashed.
- The Court disposed of the writ petition but expressly reserved liberty to the respondents to issue a fresh show‑cause notice and proceed in accordance with law.
- Any pending applications, if filed, were also disposed of.
Final Outcome
- The GST registration cancellation order is set aside; M/S Bharat Steel Rolling Industries retains its GST registration.
- The writ petition is dismissed.
- Respondents may issue a new show‑cause notice compliant with the law.
- All pending applications, if any, are disposed.
Topics: GST, Judicial Review