High Court of Punjab & Haryana
SBP Shinestar (P.) Ltd. v. Excise and Taxation Officer cum State Tax Officer Mohali
CWP NO. 18338 OF 2026 (O & M)
The ruling in brief
Where petitioner's GST registration was cancelled retrospectively however same was not proposed in show- cause notice, such retrospective cancellation violated natural justice and following settled law, such cancellation was to be quashed with liberty to respondents to proceed afresh as per law
Provisions considered
Section 29 of Central Goods and Services Tax Act, 2017/Punjab Goods and Services Tax Act, 2017/Haryana Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.