High Court of Punjab & Haryana10 July 2026

M S Enterprises v. Commissioner, Central Goods and Services Tax

For assessee

CWP NO. 20679 OF 2026 (O & M)

The ruling in brief

Where registered person's GST registration was cancelled with retrospective effect from 1 May 2023 though SCN did not propose such retrospective cancellation, such order was not sustainable and had to be quashed in view of relevant precedents, with liberty to authorities to issue fresh SCN and proceed as per law

Provisions considered

Section 29 of Central Goods and Services Tax Act, 2017/Punjab Goods and Services Tax Act, 2017 and Haryana Goods and Services Tax Act, 2017 - Rule 22 of Central Goods and Services Tax Rules, 2017/Punjab Goods and Services Tax Rules, 2017 and Haryana Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Provisions considered

Related rulings

Calcutta High Court24 Sept 2026

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Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Where registration was cancelled due to non-updation of bank details following separation from joint account, and no fraud or evasion was alleged, such lapse was curable by furnishing correct particulars, thus one opportunity to prove bona fide was warranted and cancellation was quashed subject to compliance, pending returns and dues being filed for restoration of registration

Gujarat High Court18 Sept 2026

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Neptune Enterprise v. State of Gujarat

Where tax authority cancelled registration of assessee-firm retrospectively citing fraud or suppression but failed to consider request for more time to submit key documents, and passed order without deciding on such request or examining supporting evidence, such cancellation violated principles of natural justice and was set aside. GST: Where petitioners' registration cancellation was followed by revocation proceedings requiring immediate payment via DRC-03 and rejection relied on purchases from dealers whose registration was cancelled suo motu without prior notice to petitioners, imposition of payment and reliance on uncommunicated grounds amounted to jurisdictional overreach, rendering rejection order unsustainable and liable to be quashed. GST: Where registration was cancelled and revocation was rejected, but appellate authority introduced new grounds beyond original show cause notice, and opportunity to submit documents was denied at cancellation stage, such orders were quashed as non-application of mind and prejudicial amalgamation of issues warranted setting aside of cancellation and appeal with liberty to initiate fresh proceedings with due process

Gauhati High Court11 Sept 2026

For assessee

Janardan Tamuli @ Janardan Tamuly v. Union of India

Where GST registration of transport service provider was cancelled for continuous non-filing of returns and period for seeking revocation had expired, cancellation order was to be set aside and registration was to be restored subject to filing all pending returns within 30 days and petitioner remained liable for tax, interest, penalty and late fees

Related rulings

Calcutta High Court24 Sept 2026

For assesseeRemanded

M S Enterprises v. Commissioner, Central Goods and Services Tax

The ruling in brief

Provisions considered

M S Enterprises v. Commissioner, Central Goods and Services Tax

The ruling in brief

Provisions considered

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Janardan Tamuli @ Janardan Tamuly v. Union of India

Read the full analysis