113 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CM-8165-CWP-2026 in/and CWP-16417-2025 (O&M) Date of Decision:13.07.2026 AMAN ....PETITIONER(S) VERSUS STATE OF HARYANA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Sandeep Goyal, Senior Advocate assisted by Ms. Aakriti, Advocate for the applicant-petitioner. Mr. Sourabh Goel, Addl., AG, Haryana. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) CM-8165-CWP-2026 (disposal) 1. This application under Section 151 CPC has been filed on behalf of the applicant-petitioner seeking disposal of the main writ petition. 2. For the reasons mentioned in the application, the same is allowed. With the consent of the parties, main writ petition is taken on board for final disposal today itself. Main Case (O&M) 3. The petitioner’s GST registration has been cancelled vide order dated 13.01.2025 (Annexure P-7) with retrospective effect from 17.05.2019. Show Cause Notice (SCN) for cancellation of registration was issued to the petitioner on 31.12.2024 (Annexure P-4). The said cancellation of GST registration is challenged by way of this writ petition primarily on the ground that the SCN issued, pursuant to which impugned order was passed, does not make reference to any retrospective cancellation. 4. Learned counsel for the petitioner has placed reliance upon the Division Bench judgment of this Court in M/s Bansal Casting, S.K. RAHUL JOSHI 2026.07.15 16:33 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-16417-2025 (O&M) 2 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. 5. Learned counsel for the revenue 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). 6. Since, the controversy raised in the present petition is covered by the adjudication in M/s Bansal Casting, S.K. Enterprises (Supra), the impugned order dated 13.01.2025 (Annexure P-7) and SCN dated 31.12.2024 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. 7. Pending application, if any, stands disposed of accordingly. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE JULY 13, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.07.15 16:33 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD