Punjab And Haryana High Court · 2026

CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI HON’BLE MS. JUSTICE LAPITA BANERJI HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. , Advocate, Mr. Yogesh Kumar Mittal, Advocate, for the petitioner. for the petitioner. Mr. Saurabh Kapoor, Additional A.G., Punjab. Mr. Saurabh Kapoor, Additional A.G., Mr. Saurabh Kapoor, Additional A.G., DEEPAK SIBAL, J. (Oral) DEEPAK SIBAL *** how cause notice dated 21.04.2026 issued to The impugned show cause notice dated 21.04.2026 issued to The impugned the petitioner for cancellation of its GST registration reads as under: the petitioner for cancellation of its GST registration reads as under: the petitioner for cancellation of its GST registration reads as under: “FORM GST REG FORM GST REG-17 [See Rule 22(1)] [See Rule 22(1)] Reference No.: ZA030426032944N Date: 21/04/2026 Reference No.: ZA030426032944N Reference No.: ZA030426032944N To To Registration Number (GSTIN/UIN): 03AMCPR2918Q2ZO Registration Number (GSTIN/UIN): 03AMCPR2918Q2ZO Registration Number (GSTIN/UIN): 03AMCPR2918Q2ZO MANGAT RAM MANGAT RAM NEAR DIAMOND PIPE, KHATA NO 821/1452 KHASRA 140 NEAR DIAMOND PIPE, KHATA NO 821/1452 KHASRA 140 NEAR DIAMOND PIPE, KHATA NO 821/1452 KHASRA 140 12,DISPOSAL ROAD, Mandi Govindgarh, Fatehgarh Sahib, 5- -12,DISPOSAL ROAD, Mandi Govindgarh, Fatehgarh Sahib, Punjab, 147301 Punjab, 147301 Show Cause Notice for Cancellation of Registration Show Cause Notice for Cancellation of Registration Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be notice, it appears that your registration is liable to be notice, it appears that your registration is liable to be cancelled for the following reasons: cancelled for the following reasons: cancelled for the following reasons: 1. Rule 21 (e) person avails ITC in violation of the provisions 1. Rule 21 (e)-person avails ITC in violation of the provisions of section 16 of the Act or the rules made thereunder of section 16 of the Act or the rules made thereund of section 16 of the Act or the rules made thereund Remarks: Remarks: Rule 21(e) person avails ITC in violation of the provisions of Rule 21(e)-person avails ITC in violation of the provisions of section 16 of the Act or the rules made thereunder section 16 of the Act or the rules made thereunder section 16 of the Act or the rules made thereunder You are hereby directed to furnish a reply to the notice within You are hereby directed to furnish a reply to the notice within You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. seven working days from the date of service of this notice. seven working days from the date of service of this notice. e hereby directed to appear before the undersigned You are hereby directed to appear before the undersigned You ar authority on 30/04/2026 at 11:00. authority on 30/04/2026 at 11:00. authority on 30/04/2026 at 11:00. If you fail to furnish a reply within the stipulated date or fail to If you fail to furnish a reply within the stipulated date or fail to If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, appear for personal hearing on the appointed date and time, appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available the case will be decided ex parte on the b the case will be decided ex parte on the b records and on merits. records and on merits. CWP-13355 of 2026 13355 of 2026 (O&M) Please note that your registration stands suspended with effect Please note that your registration stands suspended with effect Please note that your registration stands suspended with effect from 31/01/2024. from 31/01/2024. Kindly refer the supportive document attached for case specific Kindly refer the supportive document attached for case specific Kindly refer the supportive document attached for case specific details. details. Place: Punjab Place: Punjab Date: 21/04/2026 Date: 21/04/2026 Hukam Bansal Excise And Taxation Officer-cum-State Tax Officer Officer Fatehgarh Sahib-Ward No.6” Fatehgarh Sahib A perusal of the afore quoted show cause notice reveals that A perusal of the afore quoted show cause notice reveals that A perusal of the afore quoted show cause notice reveals that

2. the same does not contain any details on the basis whereof the petitioner’s the same does not contain any details on the basis whereof the petitioner’s the same does not contain any details on the basis whereof the petitioner’s GST registration is sought to be cancelled. Except reference to Rule 21(e) GST registration is sought to be cancelled. Except reference GST registration is sought to be cancelled. Except reference and Section 16 of the Central Goods and Services and Section 16 of the C ervices Tax Act 2017, no facts which form the basis of the show cause notice which form the basis of the show cause notice are found mentioned therein. Though it is mentioned mentioned in the show cause notice in the show cause notice that supportive documents are attached but admittedly, no document was appended therewith. are attached but admittedly, no document was appended are attached but admittedly, no document was appended

3. afore show cause notice is not only In light of the above, the afore show cause notice is not only In light of the above violative of the the principles of natural justice but also contravenes ustice but also contravenes the spirit behind Rule 22 of the Rule 22 of the Central Goods and Service Tax Rules, 2017 Central Goods and Service Tax Rules, 2017 and been issued without any application of mind by its author. further has been issued without any application of mind by its author. been issued without any application of mind by its author. Therefore, we set aside the impugned show cause notice dated 21.04.2026 Therefore, we set aside the impugned show cause notice dated Therefore, we set aside the impugned show cause notice dated (Annexure P-3 3) with liberty to the respondents ) with liberty to the respondents to proceed afresh against the in accordance with law. petitioner, in accordance with law.

4. tion is allowed in the above terms. The petition is allowed in the above terms. The peti (DEEPAK SIBAL DEEPAK SIBAL) JUDGE JUDGE (LAPITA BANERJI) (LAPITA BANERJI) JUDGE JUDGE , 2026 May 01, 2026 vandana Whether speaking/reasoned : ther speaking/reasoned : Whether reportable : Whether reportable Yes/No Yes/No