SONU STEEL INDUSTRY vs STATE OF PUNJAB AND ANOTHER

` 163 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-21224-2026 (O&M) Date of Decision: 15.07.2026 Sonu Steel Industry …Petitioner vs. State of Punjab and another …Respondents CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. J.S. Bedi, Advocate, for the petitioner. (through video conferencing) Mr. Saurabh Kapoor, Addl. AG, Punjab. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The petitioner’s GST registration has been cancelled vide order dated 03.07.2026 (Annexure P-4) with retrospective effect from 01.07.2017. 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 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. 2. Learned State Counsel does not dispute either the fa