CHAMUNDI CONSTRUCTIONS vs UNION OF INDIA AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No.159 CWP-17478-2026 Date of decision : 27.05.2026 M/s Chamundi Constructions .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Sandeep Goyal, Senior Advocate, with Ms. Aanchal Goyal, Advocate, for the petitioner. Mr. Gurinderjit Singh, Senior Panel Counsel-UOI. ***** DEEPAK SIBAL, J. (Oral) 1. A show cause notice dated 25.10.2024 was served upon the petitioner as to why its GST registration be not cancelled to which the petitioner did not file any written response. Thereafter, through order dated 01.05.2025, the petitioner's GST registration was cancelled w.e.f. 19.12.2017. The petitioner then filed an application seeking therein revocation of cancellation of its GST registration, along with an application seeking condonation of delay in filing of such application, which was rejected on 16.04.2026. Retrospective cancellation of the petitioner’s GST registration is the subject matter of challenge through this petition. 2. Learned counsel for the parties have been heard. 3. A perusal of show cause notice dated 25.10.2024 r