SADA SHIV ALLOYS vs COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND ANOTHER

Sr. No.140 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-37686-2025(O&M) Date of Decision : 19.05.2026 SADA SHIV ALLOYS …PETITIONER Versus COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND ANOTHER …RESPONDENTS CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Mukul Singla, Advocate for the petitioner. Ms. Pridhi Jaswinder Sandhu, Sr. Standing Counsel for the respondents. *** DEEPAK SIBAL, J. (Oral) 1. The show cause notice dated 08.08.2025, served upon the petitioner for cancellation of its GST registration, reads as follows:- “FORM GST REG-17 [See Rule 22(1)] Reference No.ZA030825013680U Date: 08/08/2025 To Registration Number (GSTIN/UIN): 03CMAPK5200N1ZD VISHAL KUMAR Property No.11, Shop No.10, Sector 20C, Motia Khan, Subhash Nagar, 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(b)- person issues invoice or bill without supply of goods or services or both in violation of the provisions of the act, or the rules made