MAA LUXMI ENTERPRISES vs COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND ANOTHER

CWP-39022-2025 (O&M) Sr. No.341 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-39022-2025 (O&M) Date of Decision : 12.05.2026 Maa Luxmi 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, Senior Standing Counsel for the respondent(s)-CBIC (appeared through VC) Mr. Sourabh Goel, Sr. Standing Counsel for the respondent-UOI. *** DEEPAK SIBAL, J. (Oral) Through a show cause notice dated 01.02.2024, the petitioner was put to notice as to why its GST registration be not cancelled to which a written response was filed by the petitioner. Thereafter, through order dated 07.06.2024, the petitioner’s GST registration was retrospectively cancelled with effect from 11.07.2023. The petitioner then filed an application under Section 30 of the Central Goods and Services Tax Act 2017, read with the relevant Rules, for revocation of cancellation of its GST registration but the same was rejected on 01.07.2024 against which the petitioner filed an appeal which was also dismissed on 08.04.2025. 2