2026 (5) TMI 493

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....the Petitioner: Mr. Mukul Singla, Advocate. For the Respondents: Ms. Isha Janjua, Advocate (through VC) for Mr. Ajay Kalra, Sr. Standing Counsel. DEEPAK SIBAL, J. (ORAL) 1. Through show cause notice dated 19.05.2023, the petitioner was put to notice as to why its GST registration be not cancelled, to which no written response was filed by the petitioner. Thereafter, through order dated 23....

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....ed PPoB other firm was functioning". The said show cause notice also does not put the petitioner to notice that its GST registration is sought to be cancelled retrospectively. 3. In the light of the above factual position, the petitioner's case is fully covered in its favour by a recent Division Bench judgment of this Court dated 20.02.2026 in CWP-16770-2024 - M/s Bansal Casting vs. Union of In....

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....is sought to be taken. Hon'ble the Supreme Court in ORYX Fisheries Pvt. Ltd. Vs. Union of India and others, 2010(13) SCC 427, has held as under:- "24. It is well settled that a quasi-judicial authority, while acting in exercise of its statutory power must act fairly and must act with an open mind while initiating a show cause proceeding. A show cause proceeding is meant to give the pe....