SAI TRADERS vs UNION OF INDIA AND OTHERS

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.194 CWP-14710-2026 Date of decision: 12.05.2026 Sai Traders ....Petitioner Versus Union of India and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Chetan Jain, Advocate and Mr. Poursh Jain, Advocate for the petitioner. Mr. Gurinder Jit Singh, Sr. Standing Counsel for respondent No.1. Mr. Sourabh Goel, Sr. Standing Counsel for respondents No.2 and 3. * * * DEEPAK SIBAL, J. (Oral) 1. The first prayer made through this petition by the petitioner is with regard to the challenge to the order dated 21.04.2026 (Annexure P-3) through which the petitioner's input tax credit was negatively blocked with regard to which learned counsel for the respondents submits that the said blocking has been undone on 11.05.2026, rendering such prayer infructuous. 2. With regard to the second prayer which is to the challenge to the show cause notice dated 09.04.2026 (Annexure P-1) through which the petitioner was put to notice as to why its GST registration be not cancelled on the ground that the same does not contain necessary information required JYOTI SHARMA 2026.05.14 09:27 I att