MANJEET vs STATE OF HARYANA AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No.126 CWP-34513-2025 Date of decision : 07.05.2026 Manjeet .…. Petitioner Versus State of Haryana and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Vishal Garg Narwana, Advocate, Ms. Aashima Jindal, Advocate, and Ms. Chetna Rao, Advocate, for the petitioner. Ms. Sharmila Sharma, Sr. Panel Counsel, for the respondents. ***** DEEPAK SIBAL, J. (Oral) 1. A show cause notice dated 25.10.2024 was served upon the petitioner as to why his GST registration be not cancelled. Such show cause notice reads as under: - “Reference No. : ZA061024069086P Dated: 25/10/2024 To Registration Number (GSTIN/UIN): 06IZDPM1347G1ZD Manjeet Bhatnagar Colony, 1, Gali No. 7, Rohtak Road, Jind, Jind, Haryana 126102 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Section 29(2)(e)-registration obtained by means of fraud, wilful misstatement or suppression of facts 2. Rule 21(a)-person does not conduct any business from declared place