SONU STEEL ENTERPRISES vs STATE OF PUNJAB AND OTHERS

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 140 CWP-16867-2026 Date of Decision :26.05.2026 Sonu Steel Enterprises …Petitioner Versus State of Punjab and others …Respondents CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Tarang Goyal, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. A. G. Punjab. *** DEEPAK SIBAL, J. (Oral) It is not disputed that before retrospective cancellation of the petitioner’s GST registration through order dated 10.08.2021 (Annexure P-3), no show cause notice was served upon the petitioner, informing the petitioner that the respondents intended to retrospectively cancel its GST registration. 2. In light of the above, 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 therein. It is apposite to note that while such power of retrospective cancellation of registration is