Kashish Gupta v. Union Of India And Others

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No. 172 CWP-10483-2026 Date of decision : 10.04.2026 Kashish Gupta ..... Petitioner

Versus

Union of India and others ..... Respondents CORAM :

HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present :

Mr. Gurkiran Singh, Advocate, for the petitioner. Mr. Ajay Kalra, Senior Standing Counsel-UOI.

* * * * * DEEPAK SIBAL, J. (Oral) 1.

Through this petition, the petitioner challenges show cause notice dated 23.03.2026, served upon the petitioner for cancellation of his GST registration. 2.

Learned counsel for the parties have been heard and with their able assistance the record of the case has also been perused. 3.

The impugned show cause notice dated 23.03.2026 is reproduced below for ready reference:- "Reference No.: ZA030326034738K Date: 23/03/2026 To Registration Number (GSTIN/UIN): 03ANAPG3705F1ZS KASHISH GUPTA OLD FACTORY ROAD, NEAR SANTOSHI MATA MANDIR, KOTKAPURA, Faridkot, Punjab, 151204 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:

1. Rule 21(e)-person avails ITC in violation of the provisions of section 16 of the Act or the rules made thereunder Remarks:

ITC received from various firms after their cancellation. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. SHAMSHER SINGH 2026.04.19 10:05 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

CWP-10483-2026 [ 2 ] If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 01/03/2026.

Kindly refer the supportive document attached for case specific details." 4.

A perusal of the impugned show cause notice reveals that the same does not contain any details on the basis whereof the petitioner's GST registration is sought to be cancelled. Except reference to certain provisions of law, no facts are found mentioned therein. Though it finds mentioned therein that supportive documents are attached but admittedly, no document was attached to the afore quoted show cause notice.

5.

In the light of the above, we find that the impugned show cause notice violates the principles of natural justice and does not serve the object behind its issuance. Therefore, the impugned show cause notice dated 23.03.2026 is set aside. However, liberty is granted to the respondents to proceed against the petitioner for cancellation of his GST registration, in accordance with law. 6.

The petition is allowed in the above terms.

[DEEPAK SIBAL] JUDGE 10.04.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned :

Yes / No Whether reportable :

Yes / No SHAMSHER SINGH 2026.04.19 10:05 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh