M/S Krishnaa Enterprise v. State Of Punjab And Others



 
    
  

 

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-/ 0 $ It is not disputed that before retrospectively cancelling the petitioner's GST registration no specific notice was issued to the petitioner bringing to the petitioner's notice that its GST registration was sought to be retrospectively cancelled.

2.

In the light of the above, the petitioner's case is fully covered in its favour by the following observations made by a Division Bench of this Court through judgment dated 20.02.2026 in CWP-16770-2024 - M/s Bansal Casting vs. Union of India and another, wherein it has been held as follows: -
  

               

            

 

  

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   < 3.

Learned State counsel has not been able to distinguish the applicability of M/s Bansal Casting's case (supra) to the petitioner's case. 4.

In the light of the above, the impugned order dated 13.02.2026 (Annexure P-3) is quashed. However, the State is granted liberty to proceed

3 afresh against the petitioner, in accordance with law. 5.

The petition is allowed in the above terms.

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