VISHNU ISPAT PRODUCT vs STATE OF PUNJAB AND ANR

CWP-13355 of 2026 (O&M) Sr. No.130 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-13355 of 2026 (O&M) Date of Decision : 01.05.2026 M/s Vishnu Ispat Product …Petitioner Versus State of Punjab and another …Respondents CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Yogesh Kumar Mittal, Advocate, for the petitioner. Mr. Saurabh Kapoor, Additional A.G., Punjab. *** DEEPAK SIBAL, J. (Oral) The impugned show cause notice dated 21.04.2026 issued to the petitioner for cancellation of its GST registration reads as under: “FORM GST REG-17 [See Rule 22(1)] Reference No.: ZA030426032944N Date: 21/04/2026 To Registration Number (GSTIN/UIN): 03AMCPR2918Q2ZO MANGAT RAM NEAR DIAMOND PIPE, KHATA NO 821/1452 KHASRA 140 5-12,DISPOSAL ROAD, Mandi Govindgarh, Fatehgarh Sahib, Punjab, 147301 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Rule 21 (e)-person avails ITC in violation of the provisions of section 16 of the Act or the rules made thereunder Remarks: Rule 21(e)-person avails ITC in vio