SOM PRAKASH vs STATE OF HARYANA AND ORS

AT CHANDIGARH Sr. No.151 CWP-17404-2026 Date of decision: 27.05.2026 Som Prakash ....Petitioner Versus State of Haryana and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Nikhil Goyal, Advocate and Ms. Kashish, Advocate, for the petitioner. Mr. Sourabh Goel, Addl. A.G., Haryana. * * * DEEPAK SIBAL, J. (Oral) 1. It is not disputed that before passing the impugned order dated 30.10.2023 (Annexure P-3) retrospectively cancelling the petitioner's GST registration, in the show cause notice served upon the petitioner he was not informed that his GST registration was sought to be retrospectively cancelled. 2. In the light of the above admitted factual position, the petitioner’s case is fully covered in its favour by the following observations made by a Division Bench of this Court in the judgment dated 20.02.2026 in CWP-16770-2024 – M/s Bansal Casting vs. Union of India and another, wherein it has been held as follows: - “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 therein. It is apposite to note that while such