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.

CNR: PHHC012099492025

CASE DISPOSED

Next Hearing

19th January 2026

e-Filing Number

20-12-2025

Filing Number

CWP/82172/2025

Filing Date

22-12-2025

Registration No

CWP/39022/2025

Registration Date

22-12-2025

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

12th May 2026

Nature of Disposal

--ALLOWED

Acts & Sections

Central Goods and Service Tax Act Section 107

Petitioner(s)

MAA LUXMI ENTERPRISES

Adv. MUKUL SINGLA

Maa Luxmi Enterprises

Respondent(s)

COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND ANOTHER

Commissioner, Central Goods and Services Tax and Another

Assistant Commissioner

Orders

12-05-2026
MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI

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.

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.

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