IN THE HIGH COURT OF PUNJAB AND HARYANA AT M/s H.N.Steels and Metals (India) Union of India and others CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Deepak Gupta, Advocate and Ms. Ramneek Kaur Sandhu, Advocate, for the applicants. Mr. Ajay for respondent No.1 Ms. Mamta Singla Talwar, DAG, Haryana. DEEPAK SIBAL Learn is covered in its favour by a recent judgment of a Co dated 20.02.2026 India and another. 2. In the light of the afore consensus, the present p terms of M/s Bansal Casting’s impugned show cause notice dated petitioner’s registration dated with liberty to the respondent in accordance with law. 3. The contact details of the petitioner shall be shared with the respondent-authorities for future reference/communication within 02 weeks. April 10, 2026 vandana Whether speaking/reasoned : Whether reportable : Sr. No.104 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-19991 Date of Decision : M/s H.N.Steels and Metals (India) Versus Union of India and others HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Deepak Gupta, Advocate and Ms. Ramneek Kaur Sandhu, Advocate, for the applicants. Mr. Ajay Kalra, Sr. Standing Counsel for respondent No.1-CBIC. Ms. Mamta Singla Talwar, DAG, Haryana. *** DEEPAK SIBAL, J. (Oral) Learned counsel for the parties are ad idem is covered in its favour by a recent judgment of a Co dated 20.02.2026 CWP No.16770 of 2024 – M/s Bansal Casting vs. Union of India and another. In the light of the afore consensus, the present p M/s Bansal Casting’s case (supra) resulting in the setting aside of the impugned show cause notice dated 30.11.2023 s registration dated 03.01.2024 and appellate order dated 31.03.2025 h liberty to the respondent-authorities to proceed in accordance with law. The contact details of the petitioner shall be shared with the authorities for future reference/communication within 02 weeks. (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE , 2026 Whether speaking/reasoned : Yes/No Whether reportable : Yes/No IN THE HIGH COURT OF PUNJAB AND HARYANA AT 19991-2025 (O&M) Date of Decision : 10.04.2026 …Petitioner …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Ms. Ramneek Kaur Sandhu, Advocate, Kalra, Sr. Standing Counsel Ms. Mamta Singla Talwar, DAG, Haryana. ed counsel for the parties are ad idem that the petitioner’s case is covered in its favour by a recent judgment of a Co-ordinate Bench of this Court M/s Bansal Casting vs. Union of In the light of the afore consensus, the present petition is allowed in case (supra) resulting in the setting aside of the 30.11.2023, the order cancelling the 03.01.2024 and appellate order dated 31.03.2025 proceed afresh against the petitioner, The contact details of the petitioner shall be shared with the authorities for future reference/communication within 02 weeks. DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.04.16 18:16 I attest to the accuracy and integrity of this document