M/S V V ENTERPRISES vs UNION OF INDIA AND OTHERS

Sr. No.125 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP- 17219-2026 Date of Decision : 27.05.2026 M/s V.V. Enterprises …Petitioner Versus Union of India and others …Respondents CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Umesh Sarwal, Advocate, for the petitioner. Mr. Sourabh Goel, Senior Standing Counsel for the respondents. *** DEEPAK SIBAL, J. (Oral) It is not disputed that the evidence relied upon by the respondents to cancel the petitioner’s GST registration was not supplied to the petitioner before passing of the impugned cancellation order dated 19.02.2026. 2. In light of the above, 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 apposite to note that while such power of retrospective cancellation of registration is definitely conferred, it is apparent that such action