MS SEMM STEELS vs STATE OF PUNJAB AND ANOTHER

Sr. No.141 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-13403-2026 Date of Decision : 01.05.2026 M/S SEMM STEELS …PETITIONER Versus STATE OF PUNJAB AND ANOTHER …RESPONDENTS CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Mohit Bassi, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. *** DEEPAK SIBAL, J. (Oral) 1. The impugned show cause dated 09.04.2026, issued to the petitioner for cancellation of its GST registration reads as under:- “FORM GST REG-17 [See Rule 22(1)] Reference No.: ZA0304260143433 Date: 09/04/2026 To Registration Number (GSTIN/UIN): 03NPWPS9113G1Z5 NAMNEET SINGH HOUSE NO.210, SECTOR-23A, M/S SEMM STEELS, TEHSIL-AMLOH, MANDI GOVINDGARH, FATEHGARH SAHIB, PUNJAB, 147301 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 thereunder Remarks: You are hereby directed to furnish a reply to the notice within seven working days from the date of se