` 163 IN THE HIGH COURT OF PUNJAB AND HARYANA Raghav Global Industries Pvt. Ltd. State of Punjab and others CORAM: HON’BLE HON’BLE MR. JUSTICE Present: Mr. Ms. Uma Bharti, Advocate and Ms. Mamta Bharti, Advocate Mr. ASHWANI KUMAR MISHRA, A.C.J. 1. The petitioner’s GST registration has been cancelled vide order dated 12.06.2026 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. Learne Division Bench judgement of this Court in Vs. Union of India and Another Haryana and Another circumstances, the impugned order cannot be sustained. 2. Learned State counsel does not dispute either the facts of the present case or the law laid down by the Co Casting, S.K. Enterpr IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-22532 Date of Decision: Raghav Global Industries Pvt. Ltd. Vs. State of Punjab and others HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Mr. Vishav Bharti Gupta, Advocate, Ms. Uma Bharti, Advocate and Ms. Mamta Bharti, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) The petitioner’s GST registration has been cancelled vide order 12.06.2026 (Annexure P-4) 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 State counsel does not dispute either the facts of the present case or the law laid down by the Co-ordinate Bench of this Court in Casting, S.K. Enterprises (Supra). IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 22532-2026 (O&M) Date of Decision: 23.07.2026 …Petitioner …Respondents THE ACTING CHIEF JUSTICE ROHIT KAPOOR , Advocate, for the petitioner. Saurabh Kapoor, Addl. AG, Punjab (Oral) The petitioner’s GST registration has been cancelled vide order with retrospective effect from 09.09.2025. 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 d 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. Learned State counsel does not dispute either the facts of the present ordinate Bench of this Court in M/s Bansal The petitioner’s GST registration has been cancelled vide order . The 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 d counsel for the petitioner has placed reliance upon the M/s Bansal Casting, S.K. Enterprises State of to submit that in such Learned State counsel does not dispute either the facts of the present M/s Bansal RAJESH KUMAR 2026.07.24 11:25 I attest the accuracy and authenticity of this order/judgment. CWP-22532-2026 (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 12.06.2026 (Annexure P-4) 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.