Ms Shaurya Enterprises v. State Of Punjab And Another

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH Sr. No.174 CWP-17534-2026 Date of decision: 27.05.2026 M/s Shaurya Enterprises ....Petitioner

Versus

State of Punjab and another ....Respondents

CORAM:

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

Present:

Mr. J.S. Bedi, Advocate for the petitioner.

Ms. Shruti, AAG, Punjab.

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

It remains undisputed that though the show cause notice dated 09.04.2026 (Annexure P-1) made reference to supporting documents on the basis whereof such show cause notice was based but no supporting documents were appended therewith.

2.

In the light of the above, the show cause notice dated 09.04.2026 (Annexure P-1) fails to serve the purpose behind the notice and therefore, the impugned order dated 27.04.2026 (Annexure P-2) which followed the aforesaid show cause notice, is held to be violative of the principles of natural justice and Rule 22 of the Central Goods and Services Tax Rules, 2017, which specifically provides for issuance of an effective notice before cancellation of an assessee's GST registration. 3.

In the light of the above, the impugned order dated 27.04.2026 (Annexure P-2) through which the petitioner's GST registration was JYOTI SHARMA 2026.05.28 11:54 I attest to the accuracy and integrity of this document chandigarh

CWP-17534-2026 -2cancelled is set aside. However, liberty is granted to the respondents to proceed afresh against the petitioner, in accordance with law. 4.

The petition is allowed in the above terms.

(DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE May 27, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.05.28 11:54 I attest to the accuracy and integrity of this document chandigarh