Ms Shree Ram Metal v. Assistant Commissioner

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CWP-8493-2026 (O&M) Decided on :27.04.2026 MS SHREE RAM METAL ........Petitioner

Versus

ASSISTANT COMMISSIONER, CGST GST AND ANOTHER . . . Respondents CORAM: HON'BLE MR. JUSTICE HARSIMRAN SINGH SETHI HON'BLE MR. JUSTICE YASHVIR SINGH RATHOR PRESENT: Mr. Pranay Jain, Advocate for the petitioner.

(appeared through virtual mode) **** HARSIMRAN SINGH SETHI , J. (Oral) 1.

In the present writ petition, the prayer of the petitioner is for quashing of the impugned Show Cause Notice dated 08.12.2025 (Annexure P-6) issued by Respondent No. 2-Superintendent, GST Range-5, Rohtak, whereby the registration of the petitioner firm has been suspended on the ground of violation of Section 16 relating to Input Tax Credit (hereinafter referred to as "ITC").

2.

After arguing for some time, learned counsel for the petitioner submits that no order causing prejudice to the petitioner in pursuance to the impugned show cause notice has been passed so far. Therefore, the present petition may kindly be disposed of having been not pressed any further with liberty to the petitioner to approach the respondents for redressal of his grievance by submitting an appropriate representation before them. 3.

Ordered accordingly.

4.

Pending civil miscellaneous application(s), if any, stand disposed of.

(HARSIMRAN SINGH SETHI) JUDGE ( YASHVIR SINGH RATHOR ) JUDGE 27.04.2026 Riya Whether speaking/reasoned:

Yes/No Whether Reportable:

Yes/No RIYA 2026.04.28 10:40 I attest to the accuracy and integrity of this document