137 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-20679-2026 (O&M) Date of Decision:10.07.2026 M S ENTERPRISES ....PETITIONER(S) VERSUS COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Naveen Bindal, Advocate for the petitioner. Mr. Gurinderjit Singh, Senior Panel Counsel for the respondent(s). ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) vide 1. The petitioner’s GST registration has been cancelled orders dated 10.07.2025 (Annexure P-3) with retrospective effect from 01.05.2023. The said cancellation of GST registration is challenged by way of this writ petition primarily on the ground that the Show Cause Notice (SCN) issued, pursuant to which impugned order was passed, does not make reference to any retrospective cancellation. 2. Learned counsel for the petitioner has placed reliance upon the Division Bench judgment of this Court in M/s Bansal Casting, S.K. Enterprises vs. Union of India and Another and M/s Shree Ram 2026:PHHC:027747-DB Industries vs. State of Haryana and Another; to submit that in such circumstances, the impugned order cannot be sustained. 3. Learned counsel for the revenue does not dispute either the RAHUL JOSHI 2026.07.14 14:56 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-20679-2026 (O&M) 2

facts of the present case or the law laid down by the Co-ordinate Bench of this Court in M/s Bansal Casting, S.K. Enterprises (Supra). 4. Since, the controversy raised in the present petition is covered by the adjudication in M/s Bansal Casting, S.K. Enterprises (Supra), the impugned order dated 10.07.2025 (Annexure P-3) is ordered to be quashed and the writ petition stands disposed of in terms of the law laid down in M/s Bansal Casting, S.K. Enterprises (Supra). However, liberty stands reserved to the respondents to issue a fresh SCN and proceed further in accordance with law. 5. Pending application, if any, stands disposed of accordingly. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE JULY 10, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.07.14 14:56 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD

137 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-20679-2026 (O&M) Date of Decision:10.07.2026 M S ENTERPRISES ....PETITIONER(S) VERSUS COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Naveen Bindal, Advocate for the petitioner. Mr. Gurinderjit Singh, Senior Panel Counsel for the respondent(s). ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) vide 1. The petitioner’s GST registration has been cancelled orders dated 10.07.2025 (Annexure P-3) with retrospective effect from 01.05.2023. The said cancellation of GST registration is challenged by way of this writ petition primarily on the ground that the Show Cause Notice (SCN) issued, pursuant to which impugned order was passed, does not make reference to any retrospective cancellation. 2. Learned counsel for the petitioner has placed reliance upon the Division Bench judgment of this Court in M/s Bansal Casting, S.K. Enterprises vs. Union of India and Another and M/s Shree Ram 2026:PHHC:027747-DB Industries vs. State of Haryana and Another; to submit that in such circumstances, the impugned order cannot be sustained. 3. Learned counsel for the revenue does not dispute either the RAHUL JOSHI 2026.07.14 14:56 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-20679-2026 (O&M) 2

facts of the present case or the law laid down by the Co-ordinate Bench of this Court in M/s Bansal Casting, S.K. Enterprises (Supra). 4. Since, the controversy raised in the present petition is covered by the adjudication in M/s Bansal Casting, S.K. Enterprises (Supra), the impugned order dated 10.07.2025 (Annexure P-3) is ordered to be quashed and the writ petition stands disposed of in terms of the law laid down in M/s Bansal Casting, S.K. Enterprises (Supra). However, liberty stands reserved to the respondents to issue a fresh SCN and proceed further in accordance with law. 5. Pending application, if any, stands disposed of accordingly. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE JULY 10, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.07.14 14:56 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD