CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statement on Form S-8 (No.333-259093) of C21 Investments Inc. (the "Company") of our report dated June 10, 2026, relating to the consolidated financial statements of the Company as of and for the year ended March 31, 2026, included in this Annual Report on Form 20-F for the year ended March 31, 2026.

/s/ DAVIDSON & COMPANY LLP

June 10, 2026