CWP- 11594- IN THE HIGH COURT OF PUNJAB AND HARYANA AT Rafik Mohammad Union of India and others CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Mr. Rishab Singla, Advocate, for the petitioner. Mr. for the respondents DEEPAK SIBAL Through show cause notice dated 12.02.2026, the petitioner was put to notice as to why its GST the petitioner filed a written response but in the final order dated 18.03.2026 through which the petitioner’s GST registration was cancelled mentioned that no written response the petitioner. 2. A afore factual position unsustainable in law having been passed 3. Learned counsel appearing for the though a written response to the show cause notice dated 12.02.2026 was filed by the petitioner officer at the time of -2026 (O&M) Sr. No.177 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP- 11594 Date of Decision : Rafik Mohammad … Versus Union of India and others …Respondents HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Sandeep Goyal, Senior Advocate Mr. Rishab Singla, Advocate, for the petitioner. Mr. Rishabh Kapoor, Senior Standing counsel for the respondents-CBIC. *** DEEPAK SIBAL, J. (Oral) Through show cause notice dated 12.02.2026, the petitioner was put to notice as to why its GST registration the petitioner filed a written response but in the final order dated 18.03.2026 through which the petitioner’s GST registration was cancelled that no written response to the show cause notice According to learned Senior counsel for the petitioner afore factual position renders the impugned order dated 18.03.2026 sustainable in law having been passed without application of mind. Learned counsel appearing for the though a written response to the show cause notice dated 12.02.2026 was filed by the petitioner but the same was inadvertently at the time of passing of the final order dated 18.03.2026. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 11594-2026 (O&M) Date of Decision : 21.04.2026 …Petitioner …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Advocate with Senior Standing counsel Through show cause notice dated 12.02.2026, the petitioner registration be not cancelled to which the petitioner filed a written response but in the final order dated 18.03.2026 through which the petitioner’s GST registration was cancelled, it finds to the show cause notice was filed by ccording to learned Senior counsel for the petitioner, the renders the impugned order dated 18.03.2026 without application of mind. Learned counsel appearing for the respondents fairly states that though a written response to the show cause notice dated 12.02.2026 was but the same was inadvertently overlooked by the the final order dated 18.03.2026. VANDANA 2026.04.23 09:46 I attest to the accuracy and integrity of this document CWP- 11594- 4. In light (Annexure P- therefore, quash afresh against the petitioner, 5. The p 6. No costs. April 21, 2026 vandana Whether speaking/reasoned : Whether reportable -2026 (O&M) In light of the above, the order dated 18.03.2026 -4) has been passed without quashed. However, the respondents would be afresh against the petitioner, in accordance with law The petition is allowed in the above terms. No costs. (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE , 2026 ther speaking/reasoned : Yes/No Whether reportable : Yes/No of the above, the order dated 18.03.2026 4) has been passed without application of mind and is ed. However, the respondents would be at liberty to proceed in accordance with law. above terms. DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.04.23 09:46 I attest to the accuracy and integrity of this document