GOYAL BROTHERS vs COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND OTHERS

CWP-12886-2026 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.166 CWP-12886-2026 Date of decision: 12.05.2026 Goyal Brothers ....Petitioner Versus Commissioner, Central Goods and Services Tax, Ludhiana, Punjab 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. Naman Jain, Sr. Standing Counsel for respondents No.1 and 2. Mr. Saurabh Kapoor, Addl. A.G., Punjab for respondents No.3 to 5. * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the petitioner submits that since through this petition multiple prayers on distinct issues have been made, he be permitted to pursue this petition only with regard to the challenge to the order dated 15.06.2025 (Annexure P-3) through which its GST registration has been retrospectively cancelled without serving upon the petitioner a specific notice in this regard. 2. The afore prayer made on the petitioner's behalf is accepted, as a result whereof the petitioner's challenge to the recovery made by the respondents from the petitioner's Electronic Cash Ledger on 27.05.2025 and JYOTI SHARMAthe pa