M/S KRISHNAA ENTERPRISE vs STATE OF PUNJAB AND OTHERS

CWP-14195-2026 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.161 CWP-14195-2026 Date of decision: 07.05.2026 M/s Krishnaa Enterprise ....Petitioner Versus State of Punjab and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Anurag Sharma, Advocate and Mr. Mukul Singla, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. * * * DEEPAK SIBAL, J. (Oral) 1. It is not disputed that before retrospectively cancelling the petitioner's GST registration no specific notice was issued to the petitioner bringing to the petitioner's notice that its GST registration was 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 by a Division Bench of this Court through judgment 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 JYOTI SHARMA 2026.05.11 09:28 I attest to the accuracy and integrity of this document ch