Allowed

M/S Shri Shyam Enterprises v. State of Haryana and Another

Punjab & Haryana HC11 Sept 2026CWP/4900/2023

Case brief

AI extract

What is this about?

The petitioner challenged a retrospective GST registration cancellation order that did not reference retrospectivity in the show cause notice. The court quashed the order relying on a Co-ordinate Bench judgment, reserving liberty to issue a fresh show cause notice.

What did the court decide?

Impugned order dated 30.03.2021 is quashed and writ petition disposed of.

M/S Shri Shyam Enterprises Vs State of Haryana… — GST and Indirect Tax | Punjab & Haryana HC (2026)

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CWP-4900-2023 (O&M) 1

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202-2

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IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

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CWP-4900-2023 (O&M) Date of decision: 11.09.2026

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M/S SHRI SHYAM ENTERPRISES

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....Petitioner

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Versus

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STATE OF HARYANA AND ANOTHER

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...Respondents

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CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR

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Present: Ms. Urvi Khanna, Advocate for the petitioner.

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Mr. Sourabh Goel, Addl. A.G., Haryana.

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ASHWANI KUMAR MISHRA, C.J. (Oral)

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The petitioner’s GST registration has been cancelled vide order dated 30.03.2021 (Annexure P-3) with retrospective effect from 24.08.2017. 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 cancellation. Learned counsel for the petitioner has placed reliance upon the Division Bench judgment of this Court in M/s Bansal Casting, S.K. Enterprises Vs. Union of India and Another and M/s Shree Ram Industries V/s State of Haryana and Another ; 2026:PHHC:027747-DB to submit that in such circumstances, the impugned order cannot be sustained.

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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 M/s Bansal Casting, S.K. Enterprises (Supra).

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MOHIT GOYAL 2026.09.11 18:39 I attest to the accuracy and integrity of this document

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CWP-4900-2023 (O&M) 2

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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 30.03.2021 (Annexure P-3) 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.

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