` 156 IN THE HIGH COURT OF PUNJAB AND HARYANA M/s Gora Impex State of Punjab CORAM: HON’BLE HON’BLE MR. JUSTICE Present: Mr. Mr. S ASHWANI KUMAR MISHRA, A.C.J. 1. S challenged is that it merely alleges violation of Rule 21(b), (e) and (g) of the CGST Rules, 2017, without disclosing the factual basis or the said provisions are alleged to have be 2. It is urged on behalf of the petitioner that the notice is absolutely vague inasmuch violations. In the absence of such particulars, the petitioner is deprived of a meaningful op is, therefore, contended that the proceedings initiated on the basis of such a notice are violative of the principles of natural justice. 3. Learned counsel for the revenue states that been passed and the authorities would furnish the details as are demanded by the petitioner. 4. The foundation to the impugned proceedings is the show cause notice as per which, the petitioner’s GST registration is required to be IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-20845 Date of Decision: M/s Gora Impex Vs. Punjab and another HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Mr. Mohit Bassi, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) Short ground on which the impugned show cause notice is challenged is that it merely alleges violation of Rule 21(b), (e) and (g) of the CGST Rules, 2017, without disclosing the factual basis or the said provisions are alleged to have been violated. It is urged on behalf of the petitioner that the notice is absolutely vague inasmuch as it does not disclose the facts constituting the alleged violations. In the absence of such particulars, the petitioner is deprived of a meaningful opportunity to submit an effective reply to the show cause notice. is, therefore, contended that the proceedings initiated on the basis of such a notice are violative of the principles of natural justice. Learned counsel for the revenue states that been passed and the authorities would furnish the details as are demanded by the The foundation to the impugned proceedings is the show cause notice as per which, the petitioner’s GST registration is required to be IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 20845-2026 (O&M) Date of Decision: 13.07.2026 …Petitioner …Respondents THE ACTING CHIEF JUSTICE ROHIT KAPOOR , Advocate for the petitioner. urabh Kapoor, Addl. AG, Punjab. (Oral) hort ground on which the impugned show cause notice is challenged is that it merely alleges violation of Rule 21(b), (e) and (g) of the CGST Rules, 2017, without disclosing the factual basis or the manner in which en violated. It is urged on behalf of the petitioner that the notice is absolutely as it does not disclose the facts constituting the alleged violations. In the absence of such particulars, the petitioner is deprived of a portunity to submit an effective reply to the show cause notice. is, therefore, contended that the proceedings initiated on the basis of such a notice are violative of the principles of natural justice. Learned counsel for the revenue states that no final orders have yet been passed and the authorities would furnish the details as are demanded by the The foundation to the impugned proceedings is the show cause notice as per which, the petitioner’s GST registration is required to be cancelled. hort ground on which the impugned show cause notice is challenged is that it merely alleges violation of Rule 21(b), (e) and (g) of the the manner in which It is urged on behalf of the petitioner that the notice is absolutely as it does not disclose the facts constituting the alleged violations. In the absence of such particulars, the petitioner is deprived of a portunity to submit an effective reply to the show cause notice. It is, therefore, contended that the proceedings initiated on the basis of such a notice have yet been passed and the authorities would furnish the details as are demanded by the The foundation to the impugned proceedings is the show cause cancelled. RAJESH KUMAR 2026.07.15 16:30 I attest the accuracy and authenticity of this order/judgment. CWP-20845-2026 (O&M) [2] For such purposes, the notice issued merely records the violation of rules without specifying as to in what manner such rules have been violated. 5. The notice itself appears to have been issued in a routine and mechanical manner without any due application of mind to the facts of the case. Such notice even if is allowed to continue may cause prejudice to the petitioner inasmuch as the petitioner having not been informed of the specific violations, would be denied an effective opportunity to defend itself by submitting an effective reply. 5. In such view of the matter, it would be appropriate that the authorities concerned be permitted to issue fresh notice after disclosing such violation of the rules and the petitioner would be at liberty to submit an effective reply to the same. The writ petition is accordingly allowed and the impugned notice dated 05.05.2026, stands quashed. Liberty stands reserved to the respondents to issue fresh notice in accordance with law. 6. All pending misc. application(s), if any, also stand disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) JUDGE 13.07.2026 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No RAJESH KUMAR 2026.07.15 16:30 I attest the accuracy and authenticity of this order/judgment.