MS SHAURYA ENTERPRISES vs STATE OF PUNJAB AND ANOTHER

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.174 CWP-17534-2026 Date of decision: 27.05.2026 M/s Shaurya Enterprises ....Petitioner Versus State of Punjab and another ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. J.S. Bedi, Advocate for the petitioner. Ms. Shruti, AAG, Punjab. * * * DEEPAK SIBAL, J. (Oral) 1. It remains undisputed that though the show cause notice dated 09.04.2026 (Annexure P-1) made reference to supporting documents on the basis whereof such show cause notice was based but no supporting documents were appended therewith. 2. In the light of the above, the show cause notice dated 09.04.2026 (Annexure P-1) fails to serve the purpose behind the notice and therefore, the impugned order dated 27.04.2026 (Annexure P-2) which followed the aforesaid show cause notice, is held to be violative of the principles of natural justice and Rule 22 of the Central Goods and Services Tax Rules, 2017, which specifically provides for issuance of an effective notice before cancellation of an assessee's GST registration. 3. In the light of the above, the impugned order dated 27.04.2026 JYOTI SHARMA(Annexure P-2) th