` 155 IN THE HIGH COURT OF PUNJAB AND HARYANA M/s Qcera Industries Pvt Ltd Union of India and CORAM: HON’BLE HON’BLE MR. JUSTICE Present: Mr. Mr. Sourabh Goel, Sr. ASHWANI KUMAR MISHRA, A.C.J. 1. The petitioner’s GST registration has been cancelled vide order dated 08.06.2026 said cancellation of GST registration is challenged by way of this 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 judg Vs. Union of India and Another Haryana and Another circumstances, the impugned order cannot be sustained. 2. Learned counsel of the present case or the law laid down by the Co M/s Bansal Casting, S.K. Enterprises IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-22437 Date of Decision: Qcera Industries Pvt Ltd, Vs. Union of India and another HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Mr. Umesh Sarwal, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel for the respondents *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) The petitioner’s GST registration has been cancelled vide order .2026 (Annexure P-3) with retrospective effect from said cancellation of GST registration is challenged by way of this 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 Union of India and Another and M/s Shree Ram Industries Haryana and Another; 2026:PHHC:027747 circumstances, the impugned order cannot be sustained. Learned counsel for the respondents of the present case or the law laid down by the Co M/s Bansal Casting, S.K. Enterprises (Supra). IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 22437-2026 (O&M) Date of Decision: 23.07.2026 …Petitioner …Respondents THE ACTING CHIEF JUSTICE ROHIT KAPOOR , Advocate for the petitioner. Counsel for the respondents – UOI. (Oral) The petitioner’s GST registration has been cancelled vide order with retrospective effect from 28.04.2022. 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 M/s Bansal Casting, S.K. Enterprises M/s Shree Ram Industries V/s State of 2026:PHHC:027747-DB to submit that in such circumstances, the impugned order cannot be sustained. for the respondents does not dispute either the facts of the present case or the law laid down by the Co-ordinate Bench of this Court in (Supra). UOI. The petitioner’s GST registration has been cancelled vide order . The 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 M/s Bansal Casting, S.K. Enterprises State of to submit that in such does not dispute either the facts ordinate Bench of this Court in RAJESH KUMAR 2026.07.24 11:25 I attest the accuracy and authenticity of this order/judgment. CWP-22437-2026 (O&M) [2] 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 08.06.2026 (Annexure P-3) 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. All pending misc. application(s), if any, also stand disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) JUDGE 23.07.2026 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No RAJESH KUMAR 2026.07.24 11:25 I attest the accuracy and authenticity of this order/judgment.