M S Enterprises Vs Commissioner (Punjab And Haryana High Court)
The Punjab and Haryana High Court considered a writ petition challenging an order dated 10.07.2025 cancelling the petitioner’s GST registration with retrospective effect from 01.05.2023. The petitioner contended that the Show Cause Notice (SCN) issued before passing the cancellation order did not contain any proposal for retrospective cancellation of registration.
The petitioner relied upon the Division Bench judgment in M/s Bansal Casting, S.K. Enterprises vs. Union of India and Another and M/s Shree Ram Industries vs. State of Haryana and Another, submitting that retrospective cancellation could not be sustained where the SCN did not propose such action.
The Revenue did not dispute either the factual position or the law laid down in the cited Division Bench judgment.
The High Court observed that the controversy was fully covered by the earlier Division Bench decision. Accordingly, it quashed the order dated 10.07.2025 cancelling the GST registration with retrospective effect. The Court, however, reserved liberty to the respondents to issue a fresh Show Cause Notice and proceed further in accordance with law. The writ petition and all pending applications were disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT
