RAKESH MODI vs THE SUPERINTENDENT STATE GOODS AND SERVICE TAX

2026:PHHC:070439-DB Bases IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 174 CWP-14054-2026 Date of Decision: 06.05.2026 RAKESH MODI ..... Petitioner Versus THE SUPERINTENDENT, STATE GOODS AND SERVICE TAX ....Respondent CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present:- Mr. Vikrant Kackria, Advocate (through V. C. ) for the petitioner. Mr. Saurabh Kapoor, Addl. A. G. Punjab. 2k 2 2s DEEPAK SIBAL, J. (Oral) Show cause notice dated 02.11.2023 (Annexure P-1) issued to the petitioner as to why his GST registration be not cancelled, is reproduced below for ready reference:- “Reference Number: ZA0311230032695 Date 02/11/2023 To Registration Number (GSTIN/Unique ID): 03AFKPM1166L1ZD RAKESH MODI 1. Bhambri Road, 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 Letter return back undelivered by postal authorities. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice You are hereby