# M/S RAGHAV INDUSTRIES vs STATE OF PUNJAB AND ANOTHER

Court: Punjab and Haryana High Court
Date: 2026-07-14
Citation: CWP 21021/2026
Petitioner: M/S RAGHAV INDUSTRIES
Respondent: STATE OF PUNJAB AND ANOTHER

[Official PDF on Punjab and Haryana High Court website](https://livedb9010.phhc.gov.in/public/judgments/order-pdf?case_type=CWP&case_no=21021&case_year=2026&order_date=2026-07-14&order_type=FINAL)

## Judgment text (excerpt)

161 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-21021-2026 (O&M) Date of Decision: 14th July, 2026. M/S. RAGHAV INDUSTRIES .…...Petitioner(s) V/s STATE OF PUNJAB AND ANOTHER ......Respondent(s) CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR Present Ms. Radhika Suri, Senior Advocate, assisted by Mr. Abhinav Narang, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. **** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The petitioner’s GST registration has been cancelled vide order dated 11.06.2026 (Annexure P-5) with retrospective effect from 03.07.2017. 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 judgement 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. SURESH K

https://niyam.ai/judgements/high-court/2026/july/m-s-raghav-industries-vs-state-of-punjab-and-another