141 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-14997-2026 (O&M) Date of Decision: 9th July, 2026. M/S. SAKSHAM STEEL .…...Petitioner(s) V/s STATE OF PUNJAB AND ANOTHER ......Respondent(s) CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR Present Mr. Mohit Bassi, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. Mr. Ajay Kalra, Senior Standing Counsel for respondents No.3 and 4/CBIC. **** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The petitioner’s GST registration has been cancelled vide order dated 28.05.2024 (Annexure P-2) with retrospective effect from 24.01.2018. The said cancellation of GST registration is challenged by way of this Writ Petition primarily on the ground that the show cause notice issued, pursuant to which impugned order was passed, does not make reference to any retrospective cancellation. Learned counsel for the petitioner has placed reliance upon the Division Bench judgement of this Court in M/s Bansal Casting, S.K. Enterprises Vs. Union of India and Another and M/s Shree Ram Industries V/s State of Haryana and Another; 2026:PHHC:027747-DB to submit that in such circumstances, the impugned order cannot be sustained. SURESH KUMAR 2026.07.13 16:49 I attest to the accuracy and integrity of this document CWP-14997-2026 (O&M) 2. Learned State counsel 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 impugned order dated 28.05.2024 (Annexure P-2) is 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. Pending application, if any, stands disposed of accordingly. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE July 9, 2026 Ess Kay Whether speaking / reasoned : Yes / No Whether Reportable : Yes / No SURESH KUMAR 2026.07.13 16:49 I attest to the accuracy and integrity of this document