MS AVDESH PRINTERS vs UNION OF INDIA AND OTHERS

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.186 CWP-14670-2026 Date of decision: 12.05.2026 M/s Avdesh Printers ....Petitioner Versus Union of India and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Ms. Muskaan Gupta, Advocate and Ms. Tanya Kumar, Advocate, for the petitioner. Mr. Ajay Jagga, Addl. Standing Counsel for the respondents – UT, Chandigarh. * * * DEEPAK SIBAL, J. (Oral) 1. A show cause notice dated 17.02.2026 was served upon the petitioner which reads as under:- “Reference No.: ZA040226002655Y To Registration Number (GSTIN/UIN): 04AIIPG7842C1ZK AVDESH KUMAR GUPTA SCF 306, 1ST AND 2ND FLOOR, MOTOR MARKET AND COMMERCIAL COMPLEX, MANIMAJRA, CHANDIGARH CHANDIGARH, 160101 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. Rule 21(e)-person avails ITC in violation of the provisions of Section 16 of the Act or the rules made Remarks: That an enquiry case ID AD 030126007971G has been received from CBIC-Executive that you have availed supplies from a