MS V K ENTERPRISES vs UNION OF INDIA AND ANOTHER

CWP-38520-2025 (O&M) Sr. No.340 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-38520-2025 (O&M) Date of Decision : 12.05.2026 M/s V.K. Enterprises …Petitioner Versus Union of India 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. Ajay Kalra, Senior Standing Counsel for the respondent(s)-CBIC (appeared through VC) *** DEEPAK SIBAL, J. (Oral) It is not disputed that before retrospective cancellation of the petitioner’s GST registration through order dated 21.07.2025, no specific show cause notice was served upon the petitioner, intimating the petitioner that the respondent-authorities intended to retrospectively cancel its GST registration. 2. In light of the above undisputed fact, the petitioner’s case is covered in its favour by the following observations in a recent judgment of a Division Bench of this Court dated 20.02.2026 in CWP No.16770 of 2024 – M/s Bansal Casting vs. Union of India and another:- “13. Undoubtedly, there is a provision for retrospective cancellation of registration in terms of Section 29 of CGST Act, subject to the provisions as contained