High Court of Punjab & Haryana10 July 2026

M S Enterprises v. Commissioner, Central Goods and Services Tax

For assessee

CWP NO. 20679 OF 2026 (O & M)

The ruling in brief

Where registered person's GST registration was cancelled with retrospective effect from 1 May 2023 though SCN did not propose such retrospective cancellation, such order was not sustainable and had to be quashed in view of relevant precedents, with liberty to authorities to issue fresh SCN and proceed as per law

Provisions considered

Section 29 of Central Goods and Services Tax Act, 2017/Punjab Goods and Services Tax Act, 2017 and Haryana Goods and Services Tax Act, 2017 - Rule 22 of Central Goods and Services Tax Rules, 2017/Punjab Goods and Services Tax Rules, 2017 and Haryana Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

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M S Enterprises v. Commissioner, Central Goods and Services Tax

The ruling in brief

Provisions considered

M S Enterprises v. Commissioner, Central Goods and Services Tax

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Janardan Tamuli @ Janardan Tamuly v. Union of India