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. -/0 12 $  %        &'$(&(&)  %         % #*    ""%   " %   !* $+$$&(&)!     ,  #  *   %   ""  % ($$$&(&-        "     ""    -(Central Goods and Services Tax Act, 2017 seeking therein revocation of cancellation of its GST registration which was rejected on 24.01.2025. Retrospective cancellation of the petitioner’s GST registration is the subject matter of challenge through this petition. 2. Learned counsel for the parties have been heard. 3. Show cause notice dated 28.10.2024 and the order retrospectively cancelling the petitioner's GST registration dated 17.11.2024 are reproduced below for ready reference:-      
        !"#$ %$ &'()* + JYOTI SHARMA 2026.05.07 10:34 I attest to the accuracy and integrity of this document chandigarh
     ),-.# '/0"1.2 "03+ 1'04 350       67  7    8777  9  0::79  ; ;  ;;<  7 ;; 8  # /!&!&=4 0 77:9>%0 ;< 7 : <: < - 7 9<< 7:;9 7 87 ?8 @<9 7< ? 7  $9 ; 7:;9877:;<< ; :: : ;7 7:: <<<07 8;; <<<>: 7  ? ; ; <   )<;97:: ?< 7< : <; );8<#7 .><> A==#>  3;<7B6< C     
  /2  ),-.# '/0"1.2 "03+ 1'04 350 "#$ %$ '()* + ::;   ! &/     77 7 8 <<< 67 :;9 77 8 7  <D <8707<< <  <? ; ;877  7 : 79  ; ; 7 ;;<  ;; 8 !& # /!&!&=4 0 77:9>%0 ;< 7 : <: < @ :;9 < 7  ?  <    ;;     9       %% )<;9 7:: ?< !&7<  JYOTI SHARMA 2026.05.07 10:34 I attest to the accuracy and integrity of this document chandigarh
    :<;= ::; ;  $9  <7<: 7 < = !&  / 7E"#0 F< 7;(A,"#=877 7 7< 7 < - F< 7;;:< G$9  <7;;;;   7;; 7; ;9 :9>< 7<<7  <7  9  ;   <  7      7  ;  < 7< 9: <:  7< ;; 87  7>< 7<<<   7 < ;;  );8<#7 .><> A==#>  3;<7B6< C )  " %  ('$(&(&)"           %   ""!  "" $+$$&(&) "     5. In the light of the above, the petitioner’s case is fully covered in its favour by a recent Division Bench judgment of this Court dated 20.02.2026 in CWP-16770-2024 – M/s Bansal Casting vs. Union of India and another, wherein it has been held as follows: -
  < <;90  7      : ?       :? ;;    # / E"# 0   H   7  : ?      <  7  $   ::       7  87;  7  : 8     :? ;;          <;9   <0     ::77  @ ;9: >  : <7 <<# /!&  E"#      <;9  ;  7        7 ;;   87   :?    (7 0      0:<<;<::;7 <7 9 H <:  :7   7  877<<  @<  7:  8777  7  @' I ;7#: E A-J(74? +<2  $<< 70!&#EE077;<<= K$8;;;<7F=H<;7 90 87;>  9: 8 JYOTI SHARMA 2026.05.07 10:34 I attest to the accuracy and integrity of this document chandigarh
   * ;9<87 :<87; 7 8: <7 8 : < ?7: : <<       ;  :: 9    @  7 H 7: : <7<< 7   77 8  7   < : 877  7  @$ 7:08 : 7  7? ::    7: : ; @  787 :?<::;9 ;  7; 877;8:;<,  ?0  <7 8 ;07::  <     7<0  7  ;  7 ;<  7?   ::;< : C  6. Learned counsel for the respondents has not been able to distinguish the applicability of M/s Bansal Casting’s case (supra) to the petitioner’s case. 7. In the light of the above, we unhesitantly set aside the show cause notice dated 28.10.2024; order dated 17.11.2024 retrospectively cancelling the petitioner’s GST registration and the order dated 24.01.2025 rejecting the petitioner’s revocation application. However, the respondents are granted liberty to proceed afresh against the petitioner, in accordance with law. 8. The petition is allowed in the above terms. 0. -2  0-  2  + 3*/  39  677:@% < -% 677:  ; -% JYOTI SHARMA 2026.05.07 10:34 I attest to the accuracy and integrity of this document chandigarh