` 117 IN THE HIGH COURT OF PUNJAB AND HARYANA Satish Traders Union of India and others CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE Present: Mr. Mr. Porush Jain, Advocate for the petitioner. Mr. ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The petitioner’s GST registration has been cancelled vide order dated 17.06.2026 (Annexure P/2), pursuant to show cause notice dated 15.05.2026 (Annexure 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. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-23563 Date of Decision: Satish Traders Vs. Union of India and others HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Mr. Chetan Jain, Advocate and Mr. Porush Jain, Advocate for the petitioner. Mr. Rishabh Kapoor, Sr. Panel Counsel for the respondents. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) The petitioner’s GST registration has been cancelled vide order 17.06.2026 (Annexure P/2), pursuant to show cause notice dated (Annexure P-1) with retrospective effect from 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. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 23563-2026 (O&M) Date of Decision: 27.08.2026 …Petitioner …Respondents HON’BLE THE ACTING CHIEF JUSTICE ROHIT KAPOOR Mr. Porush Jain, Advocate for the petitioner. Sr. Panel Counsel for the respondents. ASHWANI KUMAR MISHRA, A.C.J. (Oral) The petitioner’s GST registration has been cancelled vide order 17.06.2026 (Annexure P/2), pursuant to show cause notice dated with retrospective effect from 21.01.2025. 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. The petitioner’s GST registration has been cancelled vide order 17.06.2026 (Annexure P/2), pursuant to show cause notice dated . The said 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 bmit that in such RAJESH KUMAR 2026.09.01 16:33 I attest the accuracy and authenticity of this order/judgment. CWP-23563-2026 (O&M) [2] 2. 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). 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 show cause notice dated 15.05.2026 (Annexure P/1) and impugned order dated 17.06.2026 (Annexure P-2) 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 miscellaneous application(s), if any, shall also stand disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) JUDGE 27.08.2026 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No RAJESH KUMAR 2026.09.01 16:33 I attest the accuracy and authenticity of this order/judgment.