MAA LUXMI ENTERPRISES vs COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND ANOTHER — CWP/39022/2025

Case under Central Goods and Service Tax Act Section 107. Disposed: --ALLOWED on 12th May 2026.

Case disposed Next hearing 19-Jan-2026

CNR: PHHC012099492025

e-Filing Number

20-12-2025

Filing Number

CWP/82172/2025

Filing Date

22-Dec-2025

Registration No

CWP/39022/2025

Registration Date

22-Dec-2025

Judge

Mr. Justice Deepak Sibal , Ms. Justice Lapita Banerji

Coram

Mr. Justice Deepak Sibal , Ms. Justice Lapita Banerji

Bench Type

Double

Category

6.41 - GOODS AND SERVICE TAX WRIT PUNJAB (INDIRECT) ( 391 )

Sub-Category

( 944 )

Judicial Branch

WRITS -I BRANCH

Decision Date

12-May-2026

Nature of Disposal

--ALLOWED

Last updated 01-Jun-2026

Acts & Sections

Central Goods and Service Tax Act Section 107

Petitioner(s)

  1. 1.MAA LUXMI ENTERPRISES

    Adv. MUKUL SINGLA

  2. 2.Maa Luxmi Enterprises

Respondent(s)

  1. 1.COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND ANOTHER

  2. 2.Commissioner, Central Goods and Services Tax and Another

  3. 3.Assistant Commissioner

Case History

  1. Case disposedDisposed

  2. 12-May-2026

    Mr. Justice Deepak Sibal,ms. Justice Lapita BanerjiView PDF

    The Punjab and Haryana High Court allowed Maa Luxmi Enterprises' petition, setting aside the show cause notice (01.02.2024), retrospective GST registration cancellation order (07.06.2024), rejection of revocation application (01.07.2024), and appellate dismissal (08.04.2025). The court found the show cause notice deficient as it referred to supporting documents but none were attached and failed to inform the petitioner of the retrospective cancellation proposal, violating principles of natural justice and quasi-judicial fairness. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 22-Dec-2025

    Case filed

    Registration No. CWP/39022/2025

casestatus.in Summary

The Punjab and Haryana High Court allowed Maa Luxmi Enterprises' petition, setting aside the show cause notice (01.02.2024), retrospective GST registration cancellation order (07.06.2024), rejection of revocation application (01.07.2024), and appellate dismissal (08.04.2025). The court found the show cause notice deficient as it referred to supporting documents but none were attached and failed to inform the petitioner of the retrospective cancellation proposal, violating principles of natural justice and quasi-judicial fairness. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

District Courts Supreme Court
Search Another Case