M/S DHIR ENTERPRISES vs COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND ANOTHER

Sr. No.190 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP- 13889-2026 Date of Decision :06.05.2026 M/s Dhir Enterprises …Petitioner Versus Commissioner, Central Goods and Services Tax and another…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, Sr. Standing Counsel for the respondents. (Through V.C.) *** DEEPAK SIBAL, J. (Oral) It is not disputed that before restrospective cancellation of the petitioner’s GST registration through order dated 11.02.2026, no show cause notice was served upon the petitioner, intimating the petitioner that the respondent-authorities intended to retrospectively cancel its GST registration. 2. In light of the above undisputed fact, the petitioner’s case is covered in its favour by the following observations in a recent judgment of a Division Bench of this Court dated 20.02.2026 in CWP No.16770 of 2024 – M/s Bansal Casting vs. Union of India and another:- “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