ALIZA APPARELS vs UNION OF INDIA AND OTHERS

CWP-3852-2026 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.278-2 CWP-3852-2026 Date of decision: 07.05.2026 Aliza Apparels ....Petitioner Versus Union of India and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Ankit Dhiman, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel with Ms. Himanshi Gautam, Advocate for the respondents. * * * DEEPAK SIBAL, J. (Oral) 1. It is not disputed that through order dated 24.05.2025 (Annexure P-3) the petitioner's GST registration has been retrospectively cancelled without serving upon the petitioner a show cause notice informing the petitioner that its GST registration was sought to be retrospectively cancelled. 2. In the light of the afore facts, the impugned order dated 24.05.2025 (Annexure P-3) through which the petitioner's GST registration has been retrospectively cancelled would be illegal in terms of the following observations made by a Division Bench of this Court in a judgment dated 20.02.2026 in CWP-16770-2024 – M/s Bansal Casting vs. Union of India JYOTI SHARMA 2026.05.12 09:27 I attest to the accuracy and integrity of this document chan