MS MAHAVIR METAL CO vs STATE OF PUNJAB AND OTHERS

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.323 CWP-31096-2025 Date of decision: 19.05.2026 M/s Mahavir Metal Company ....Petitioner Versus State of Punjab and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. J.S. Bedi, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. * * * DEEPAK SIBAL, J. (Oral) 1. It is not disputed that the impugned order dated 01.09.2025 through which the petitioner's GST registration was retrospectively cancelled was not preceded by a show cause notice through which the petitioner was informed that its GST registration was sought to be retrospectively cancelled. 2. In the light of the above admitted factual position, the petitioner’s case is fully covered in its favour by the following observations made by a Division Bench of this Court in the judgment dated 20.02.2026 in CWP-16770-2024 – M/s Bansal Casting vs. Union of India and another, wherein it has been held as follows: - “13. Undoubtedly, there is a provision for retrospective cancellation of registration in terms of Section 29 of CGST Act, JYOTI SHARMA 2026.05.20 16:48 I attest to the accuracy and integri