KRM TYRES vs STATE OF PUNJAB AND ANOTHER

CWP-13507-2026 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.162 CWP-13507-2026 Date of decision: 04.05.2026 KRM Tyres Partnership Firm ....Petitioner Versus State of Punjab and another ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Viney Kumar Advocate for Mr. R. Kartikeya, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. * * * DEEPAK SIBAL, J. (Oral) 1. A show cause notice dated 28.10.2024 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 17.11.2024, the petitioner's GST registration was cancelled w.e.f. 01.11.2023. The petitioner then availed of the remedy available under Section 30 of the Central Goods and Services Tax Act, 2017 seeking therein revocation of cancellation of its GST registration which was rejected on 24.01.2025. 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. Show cause notice dated 28.10.2024 and the order retrospectively