CWP-13355 of 2026 IN THE HIGH COURT OF PUNJAB AND HARYANA AT M/s Vishnu Ispat Product State of Punjab and another CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. for the petitioner. Mr. Saurabh Kapoor, Additional A.G., DEEPAK SIBAL The impugned the petitioner for cancellation of its GST registration reads as under: Reference No.: ZA030426032944N To Registration Number (GSTIN/UIN): 03AMCPR2918Q2ZO MANGAT RAM NEAR DIAMOND PIPE, KHATA NO 821/1452 KHASRA 140 5- Punjab, 147301 Show Cause Notice for Cancellation of Registration Whereas on notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Rule 21 (e) of section 16 of the Act or the rules made thereund Remarks: Rule 21(e) section 16 of the Act or the rules made thereunder You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You ar authority on 30/04/2026 at 11:00. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the b records and on merits. 13355 of 2026 (O&M) Sr. No.130 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-13355 Date of Decision : M/s Vishnu Ispat Product Versus State of Punjab and another HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Yogesh Kumar Mittal, Advocate, for the petitioner. Mr. Saurabh Kapoor, Additional A.G., *** DEEPAK SIBAL, J. (Oral) The impugned show cause notice dated 21.04.2026 issued to the petitioner for cancellation of its GST registration reads as under: “FORM GST REG [See Rule 22(1)] Reference No.: ZA030426032944N To Registration Number (GSTIN/UIN): 03AMCPR2918Q2ZO MANGAT RAM NEAR DIAMOND PIPE, KHATA NO 821/1452 KHASRA 140 -12,DISPOSAL ROAD, Mandi Govindgarh, Fatehgarh Sahib, Punjab, 147301 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Rule 21 (e)-person avails ITC in violation of the provisions of section 16 of the Act or the rules made thereund Remarks: Rule 21(e)-person avails ITC in violation of the provisions of section 16 of the Act or the rules made thereunder You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned authority on 30/04/2026 at 11:00. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the b records and on merits. Page 1 of 2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 13355 of 2026 (O&M) Date of Decision : 01.05.2026 …Petitioner …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI , Advocate, Mr. Saurabh Kapoor, Additional A.G., Punjab. how cause notice dated 21.04.2026 issued to the petitioner for cancellation of its GST registration reads as under: FORM GST REG-17 [See Rule 22(1)] Reference No.: ZA030426032944N Date: 21/04/2026 Registration Number (GSTIN/UIN): 03AMCPR2918Q2ZO NEAR DIAMOND PIPE, KHATA NO 821/1452 KHASRA 140 12,DISPOSAL ROAD, Mandi Govindgarh, Fatehgarh Sahib, Show Cause Notice for Cancellation of Registration the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: person avails ITC in violation of the provisions of section 16 of the Act or the rules made thereunder person avails ITC in violation of the provisions of section 16 of the Act or the rules made thereunder You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. e hereby directed to appear before the undersigned authority on 30/04/2026 at 11:00. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available VANDANA 2026.05.05 11:40 I attest to the accuracy and integrity of this document CWP-13355 of 2026 Please note that your registration stands suspended with effect from 31/01/2024. Kindly refer the supportive document attached for case specific details. Place: Punjab Date: 21/04/2026 2. A perusal of the afore quoted show cause notice reveals that the same does not contain any details on the basis whereof the petitioner’s GST registration is sought to be cancelled. Except reference and Section 16 of the C which form the basis of the show Though it is mentioned are attached but admittedly, no document was appended 3. In light of the above violative of the behind Rule 22 of the further has been issued without any application of mind by its author. Therefore, we set aside the impugned show cause notice dated (Annexure P-3 petitioner, in accordance with law. 4. The peti May 01, 2026 vandana Whether speaking/reasoned : Whether reportable 13355 of 2026 (O&M) Please note that your registration stands suspended with effect from 31/01/2024. Kindly refer the supportive document attached for case specific details. Place: Punjab Date: 21/04/2026 Officer Fatehgarh Sahib A perusal of the afore quoted show cause notice reveals that the same does not contain any details on the basis whereof the petitioner’s GST registration is sought to be cancelled. Except reference and Section 16 of the Central Goods and Services which form the basis of the show cause notice mentioned in the show cause notice are attached but admittedly, no document was appended In light of the above, the afore show cause notice is not only the principles of natural justice but also contravenes Rule 22 of the Central Goods and Service Tax Rules, 2017 been issued without any application of mind by its author. Therefore, we set aside the impugned show cause notice dated 3) with liberty to the respondents in accordance with law. The petition is allowed in the above terms. (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE , 2026 ther speaking/reasoned : Yes/No Whether reportable : Yes/No Please note that your registration stands suspended with effect Kindly refer the supportive document attached for case specific Hukam Bansal Excise And Taxation Officer-cum-State Tax Officer Fatehgarh Sahib-Ward No.6” A perusal of the afore quoted show cause notice reveals that the same does not contain any details on the basis whereof the petitioner’s GST registration is sought to be cancelled. Except reference to Rule 21(e) ervices Tax Act 2017, no facts cause notice are found mentioned therein. in the show cause notice that supportive documents are attached but admittedly, no document was appended therewith. afore show cause notice is not only ustice but also contravenes the spirit Central Goods and Service Tax Rules, 2017 and been issued without any application of mind by its author. Therefore, we set aside the impugned show cause notice dated 21.04.2026 ) with liberty to the respondents to proceed afresh against the tion is allowed in the above terms. DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.05.05 11:40 I attest to the accuracy and integrity of this document