Arun Metal Industries v. Commissioner, Central Goods And Services Tax And Others
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/ ( It is not disputed that through order dated 13.12.2023 (Annexure P-3) the petitioner's GST registration has been retrospectively cancelled without serving upon the petitioner a show cause notice informing the petitioner that its GST registration was sought to be retrospectively cancelled.
2.
In the light of the afore facts, the impugned order dated 13.12.2023 (Annexure P-3) through which the petitioner's GST registration has been retrospectively cancelled would be illegal in terms of the following observations made by a Division Bench of this Court in a 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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' % & !# ()(**+*) ,-). / order dated 15.04.2024 (Annexure P-4) rejecting the petitioner's revocation application and the order dated 07.03.2025 (Annexure P-9) through which the petitioner's appeal, filed against the order dated 15.04.2024 rejecting its revocation application was dismissed by the appellate authority are also quashed. However, the respondents are granted liberty to proceed afresh against the petitioner, in accordance with law.
4.
The petition is allowed in the above terms.
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