` 165 IN THE HIGH COURT OF PUNJAB AND HARYANA Dhanush Metals State of Punjab & another CORAM: HON’BLE HON’BLE MR. JUSTICE Present: Mr. Mr. Saurabh Kapoor, Addl. AG, Punjab Ms. Muskaan Gupta, Advocate for the respondents. ASHWANI KUMAR MISHRA, A.C.J. 1. Learned counsel for the parties fairly involved in the present writ petition is no longer res integra and stands squarely covered by the judgment rendered by this Court in Satyarathi Steels vs. State of Punjab and others, decided on 10.04.2026 deciding the aforesaid writ petition, this Court held as under: “4. A perusal of the impugned show cause notice reveals that the same does not conta petitioner’s GST registration is sought to be cancelled. Except reference to certain provisions of law, no facts are found mentioned therein. Though it finds mentioned therein that supportive documents are attached b to the afore quoted show cause notice. 5. In the light of the above, we find that impugned show cause notice violates the principles of natural justice and does not serve the object behind its issuance. notice dated 13.02.2026, is set aside. However, liberty is granted to IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-22544 Date of Decision: Dhanush Metals Vs. State of Punjab & another HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Mr. Kapish Chawla, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab Ms. Muskaan Gupta, Advocate for the respondents. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) Learned counsel for the parties fairly involved in the present writ petition is no longer res integra and stands squarely covered by the judgment rendered by this Court in Satyarathi Steels vs. State of Punjab and others, decided on 10.04.2026 deciding the aforesaid writ petition, this Court held as under: “4. A perusal of the impugned 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 certain provisions of law, no facts are found mentioned therein. Though it finds mentioned therein that supportive documents are attached but admittedly, no document was attached to the afore quoted show cause notice. 5. In the light of the above, we find that impugned show cause notice violates the principles of natural justice and does not serve the object behind its issuance. Therefore, the impugned show cause notice dated 13.02.2026, is set aside. However, liberty is granted to IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 22544-2026 (O&M) Date of Decision: 23.07.2026 …Petitioner …Respondents THE ACTING CHIEF JUSTICE ROHIT KAPOOR , Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab with Ms. Muskaan Gupta, Advocate for the respondents. (Oral) Learned counsel for the parties fairly submits that controversy involved in the present writ petition is no longer res integra and stands squarely covered by the judgment rendered by this Court in CWP-10955-2026, titled M/s Satyarathi Steels vs. State of Punjab and others, decided on 10.04.2026. While deciding the aforesaid writ petition, this Court held as under:- “4. A perusal of the impugned show cause notice reveals that the in any details on the basis whereof the petitioner’s GST registration is sought to be cancelled. Except reference to certain provisions of law, no facts are found mentioned therein. Though it finds mentioned therein that supportive ut admittedly, no document was attached to the afore quoted show cause notice. 5. In the light of the above, we find that impugned show cause notice violates the principles of natural justice and does not serve the Therefore, the impugned show cause notice dated 13.02.2026, is set aside. However, liberty is granted to ontroversy involved in the present writ petition is no longer res integra and stands squarely 2026, titled M/s While “4. A perusal of the impugned show cause notice reveals that the in any details on the basis whereof the petitioner’s GST registration is sought to be cancelled. Except reference to certain provisions of law, no facts are found mentioned therein. Though it finds mentioned therein that supportive ut admittedly, no document was attached 5. In the light of the above, we find that impugned show cause notice violates the principles of natural justice and does not serve the Therefore, the impugned show cause notice dated 13.02.2026, is set aside. However, liberty is granted to RAJESH KUMAR 2026.07.24 10:26 I attest the accuracy and authenticity of this order/judgment. CWP-22544-2026 (O&M) [2] the State to proceed against the petitioner for cancellation of its GST registration, in accordance with law.” 2. In view of the aforesaid and there being no dispute that the issue involved in the present writ petition is squarely covered by the judgment of this Court in CWP-10955-2026 (supra), the present writ petition is allowed in the same terms. Consequently, the impugned show cause notice dated 17.04.2026 (Annexure P/2) is hereby quashed and set aside. However, liberty stands reserved to the respondents to proceed afresh in the matter, in accordance with law. 3. 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 10:26 I attest the accuracy and authenticity of this order/judgment.