253.31 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-11559-2025 (O&M) Date of Decision:27.07.2026 M/S MAXX MINING COMPANY ....PETITIONER(S) VERSUS STATE OF HARYANA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Navdeep Monga, Advocate for the petitioner. Mr. Sourabh Goel, Addl., AG, Haryana. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) vide 1. The petitioner’s GST registration has been cancelled order dated 29.02.2024 (Annexure P-10) with retrospective effect from 01.02.2023. Show Cause Notice (SCN) for cancellation of registration was issued to the petitioner on 06.09.2023 (Annexure P-9) and consequent order dated 29.02.2024 (Annexure P-10). The said cancellation of GST registration is challenged by way of this writ petition primarily on the ground that the 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 RAHUL JOSHI 2026.08.01 11:12 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-11559-2025 (O&M) 2 sustained.

3. Learned counsel for the revenue does not dispute either the 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 29.02.2024 (Annexure P-10), SCN 06.09.2023 (Annexure P-9) and consequent order dated 29.02.2024 (Annexure P-10) are 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 27, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.01 11:12 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD

253.31 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-11559-2025 (O&M) Date of Decision:27.07.2026 M/S MAXX MINING COMPANY ....PETITIONER(S) VERSUS STATE OF HARYANA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Navdeep Monga, Advocate for the petitioner. Mr. Sourabh Goel, Addl., AG, Haryana. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) vide 1. The petitioner’s GST registration has been cancelled order dated 29.02.2024 (Annexure P-10) with retrospective effect from 01.02.2023. Show Cause Notice (SCN) for cancellation of registration was issued to the petitioner on 06.09.2023 (Annexure P-9) and consequent order dated 29.02.2024 (Annexure P-10). The said cancellation of GST registration is challenged by way of this writ petition primarily on the ground that the 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 RAHUL JOSHI 2026.08.01 11:12 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-11559-2025 (O&M) 2 sustained.

3. Learned counsel for the revenue does not dispute either the 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 29.02.2024 (Annexure P-10), SCN 06.09.2023 (Annexure P-9) and consequent order dated 29.02.2024 (Annexure P-10) are 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 27, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.01 11:12 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD