MS SARSWATI TRADING COMPANY vs STATE OF PUNJAB AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 136 CWP-16472-2026 Date of decision : 25.05.2026 M/s Sarswati Trading Company .…. Petitioner Versus State of Punjab and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Paras Jain, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A. G., Punjab. ***** DEEPAK SIBAL, J. (Oral) (1) Learned counsel for the petitioner does not press this petition qua challenge to order dated 17.02.2022 (Annexure P-2) through which the petitioner’s GST registration has been cancelled retrospectively. (2) So far as challenge to order dated 04.02.2026 (Annexure P-3) passed under Section 74A of the Central Goods and Services Tax Act, 2017/Punjab Goods and Services Tax Act, 2017 is concerned, learned counsel for the petitioner submits that prior to its passing, no show cause notice was ever issued to the petitioner, which fact is fairly admitted by learned State counsel. (3) In the light of the above, the impugned adjudication order dated 04.02.2026 is in gross violation of the principles of natural justice and is therefore set aside with liberty to the respondent(s) to proceed