A ONE INDUSTRIES vs CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No.126-2 CWP-9197-2025 Date of decision : 07.05.2026 A One Industries .…. Petitioner Versus Central Board of Indirect Taxes & Customs, New Delhi and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Ms. Urvashi Dhugga, Advocate, and Ms. Kavita, Advocate, for the petitioner. Mr. Sourabh Goel, Addl. A. G., Haryana. Ms. Ridhi Bansal, Advocate, and Mr. Parth Sharma, Advocate, for CGST. ***** DEEPAK SIBAL, J. (Oral) 1. Show cause notice dated 21.01.2025 was served upon the petitioner as to why its GST registration be not cancelled but through such show cause notice the petitioner was never informed that its GST registration is sought to be cancelled retrospectively which was done through the cancellation order dated 13.03.2025. 2. In the light of the above, the petitioner’s case is fully covered in its favour by the following observations made in a recent Division Bench judgment of this Court dated 20.02.2026 in CWP-16770-2024-M/s Bansal Casting vs. Union of India and another, wherein it has been held as follows: - 13. Undoubtedly, there is a provision for retrospective c