Rajinder Parshad Goel And Sons HUF Vs Superintendent (Punjab & Haryana High Court)
Summary: Punjab & Haryana High Court quashed the order cancelling the GST registration of Rajinder Parshad Goel And Sons HUF retrospectively from 06.01.2023, holding the controversy to be covered by the Division Bench ruling 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. The petitioner’s GST registration had been cancelled by order dated 21.08.2023 with retrospective effect from 06.01.2023.
The petitioner challenged the cancellation primarily on the ground that the show cause notice pursuant to which the order was passed did not make any reference to retrospective cancellation. The petitioner relied upon the Division Bench judgment reported as 2026:PHHC:027747-DB. The Revenue did not dispute either the facts of the case or the law laid down by the Co-ordinate Bench.
Since the controversy was covered by that precedent, the High Court quashed the cancellation order dated 21.08.2023 and disposed of the writ petition in terms of the law laid down therein. However, the Court reserved liberty to the respondents to issue a fresh show cause notice and proceed further in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT
1. The petitioner’s GST registration has been cancelled vide order dated 21.08.2023 (Annexure P-10) with retrospective effect from 06.01.2023. 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 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.
2. 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).
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 21.08.2023 (Annexure P-10) 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. Pending applications, if any, shall stand disposed of accordingly.
