124 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-18338-2026 (O&M) Date of Decision:10.07.2026 M/S SBP SHINESTAR PRIVATE LIMITED ....PETITIONER(S) VERSUS THE EXCISE AND TAXATION OFFICER CUM STATE TAX OFFICER MOHALI WARD NO 2 AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Vikrant Kackria, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl., AG, Punjab. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The petitioner’s GST registration has been cancelled vide orders dated 24.03.2025 (Annexure P-2) and 15.05.2026 (Annexure P-3) with retrospective effect from 31.08.2023. The said retrospective cancellation of GST registration is challenged by way of this writ petition primarily on the ground that the Show Cause Notice (SCN) issued, pursuant to which impugned order was passed, does not make reference to any retrospective cancellation. 2. Learned counsel for the petitioner has placed reliance upon the Division Bench judgment of this Court in M/s Bansal Casting, S.K. Enterprises vs. Union of India and Another and M/s Shree Ram Industries vs. State of Haryana and Another; 2026:PHHC:027747-DB to submit that in such circumstances, the impugned order cannot be sustained. 3. Learned State counsel does not dispute either the facts of the RAHUL JOSHI 2026.07.13 16:58 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-18338-2026 (O&M) 2 present case or the law laid down by the Co-ordinate Bench of this Court in M/s Bansal Casting, S.K. Enterprises (Supra). 4. Since, the controversy raised in the present petition is covered by the adjudication in M/s Bansal Casting, S.K. Enterprises (Supra), the impugned orders dated 24.03.2025 (Annexure P-2) and 15.05.2026 (Annexure P-3) are 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 SCN and proceed further in accordance with law. 5. Pending application, if any, stands disposed of accordingly. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE JULY 10, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.07.13 16:58 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD