M/S SHIV SHAKTI ENTERPRISES vs STATE OF HARYANA AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 107(2) + 253(1) CM-7437-CWP-2026 in/and CWP No. 8578 of 2023 Date of decision: 06.05.2026 M/s Shiv Shakti Enterprises .....Petitioner Versus State of Haryana and others .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Ritvik Garg, Advocate for the petitioner. Mr. Sourabh Goel, Addl. A.G., Haryana. *** DEEPAK SIBAL, J. (Oral) (1) It is not disputed that through order dated 24.03.2023 the petitioner’s GST registration was retrospectively cancelled and that prior thereto, the petitioner was not put to notice that its GST registration was sought to be cancelled from back date. (2) In the light of the above, the case of the petitioner is fully covered in its favour by the following observations made by a Division Bench of this Court through its judgment 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 apposite to note that while such power of retrospec