TARUN ENTERPRISES vs STATE OF PUNJAB AND OTHERS

AT CHANDIGARH Sr. No.153 CWP-17435-2026 Date of decision: 27.05.2026 Tarun Enterprises ....Petitioner Versus State of Punjab and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Chetan Jain, Advocate (through VC) for the petitioner. Ms. Shruti, AAG, Punjab. * * * DEEPAK SIBAL, J. (Oral) 1. It is not disputed that before passing the impugned order dated 23.09.2025 (Annexure P-2) retrospectively cancelling the petitioner's GST registration, no show cause notice was served upon the petitioner informing him 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 power of retrospective cancel