T S INDUSTRIES vs UNION OF INDIA AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ( Sr. No. 181 ) CWP No. 15835 of 2026 Date of decision: 21.05.2026 T S Industries .....Petitioner Versus Union of India and others .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Anurag Sharma, Advocate for the petitioner. (appeared through VC) Mr. Ajay Kalra, Senior Standing for the respondent(s)-CBIC. (appeared through VC) *** DEEPAK SIBAL, J. (Oral) (1) It is not disputed by the respondent(s) that before retrospectively cancelling the petitioner’s GST registration, no show cause notice was served upon the petitioner informing it that its GST registration is sought to be retrospectively cancelled. (2) In the light of the afore facts, 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 No.16770 of 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 i