DEV METAL AND ALLOYS vs STATE OF PUNJAB AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No.126-3 CWP-17333-2024 (O&M) Date of decision : 07.05.2026 Dev Metal & Alloys .…. Petitioner Versus State of Punjab 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. Ms. Ridhi Bansal, Advocate, and Mr. Parth Sharma, Advocate, for the revenue. ***** DEEPAK SIBAL, J. (Oral) 1. Show cause notice dated 29.02.2024 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. 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 cancellation of registration in terms of Section 29 of CGST Act, subject to the provisions as contained therein. It is apposi