ARUN METAL INDUSTRIES vs COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND OTHERS

CWP-28072-2025 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.278 CWP-28072-2025 Date of decision: 07.05.2026 Arun Metal Industries ....Petitioner Versus Commissioner, Central Goods and Services Tax, Panchkula, Haryana and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Mukul Singla, Advocate and Mr. Aman Bansal, 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 13.12.2023 (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 13.12.2023 (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 JYOTI SHARMA 2026.05.12 09:27 I attest to the accuracy and integrity of