M/S COMFORTABLE KNITWEARS vs UNION OF INDIA AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 137 CWP-16501-2026 Date of decision : 25.05.2026 M/s Comfortable Knitwears .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Mukul Singla, Advocate, for the petitioner. Mr. Ajay Kalra, Senior Standing Counsel-UOI (appeared through video conferencing). ***** DEEPAK SIBAL, J. (Oral) (1) It is not disputed that prior to passing of the impugned order dated 21.06.2023 through which the petitioner’s GST registration has been cancelled retrospectively, no specific show cause was issued to the petitioner intimating it that the respondents intended to retrospectively cancel its GST registration. (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 provision