IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 111 CWP-25176-2025 Date of decision : 09.04.2026 M/s Shiv Enterprises .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Sandeep Goyal, Senior Advocate, with Mr. Rishab Singla, Advocate, for the applicant/petitioner. Mr. Sourabh Goel, Senior Standing Counsel, with Ms. Geetika Sharma, Advocate, for the UOI. * * * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the parties are ad idem that the petitioner’s case is covered in its favour by a recent judgment of a Co-ordinate Bench of this Court dated 20.02.2026 rendered in CWP-16770-2024-M/s Bansal Casting vs. Union of India and another. 2. In the light of the afore consensus, this petition is allowed in terms of M/s Bansal Casting’s case (supra), resulting in the setting aside of the impugned show cause notice dated 07.07.2025 and the order dated 04.08.2025 cancelling the petitioner’s GST registration with liberty to the respondent- authorities to proceed afresh against the petitioner, in accordance with law. 3. The contact details of the petitioner shall be shared with the respondent-authorities for future reference/communication within two weeks. [DEEPAK SIBAL] JUDGE 09.04.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.04.10 17:53 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh