M/S DURGA STEELS vs STATE OF PUNJAB AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No.172 CWP-17351-2023 (O&M) Date of decision : 07.05.2026 M/s Durga Steels .…. Petitioner Versus State of Punjab and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Ritvik Garg, Advocate, Ms. Muskaan Gupta, Advocate, and Mr. Ritik Gupta, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A. G., Punjab. Mr. Sourabh Goel, Sr. Standing Counsel, for CGST/respondent No. 5. ***** DEEPAK SIBAL, J. (Oral) 1. The show cause notice and the impugned order retrospectively cancelling the petitioner’s GST registration are both dated 01.03.2023. It is also not disputed that prior to retrospective cancellation of the petitioner’s GST the petitioner was not put to any specific notice that its GST registration is sought to be retrospectively cancelled. 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 provi