Ashma Bano Proprietor Of M/S. Ashiana Metal Trading Company vs. Superintendent, Range 170, CGST Delhi & Anr.

W.P.(C)/12919/2026HC DelhiGSTCNR DLHC01041913202617 September 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages

For Petitioner: Counsel(Appearance not given)For Respondent: Ms. Vertika Sharma, Ms. Khushboo Chawla, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advocates

AI SummaryRemanded

Held

The High Court disposed of the writ petition, directing the petitioner to file an application for revocation of the retrospective cancellation under Section 30 of the CGST Act within two weeks. The competent authority was mandated to decide this application on merits within one month.

Facts

The petitioner challenged an order dated 10.11.2025 that retrospectively cancelled her GST registration with effect from 07.12.2017. The department alleged ineligible Input Tax Credit and a non-existent firm, while the petitioner claimed to be actively carrying on business.

Key Issues

The key legal issue was the validity of the retrospective cancellation of GST registration, which involved factual disputes regarding the petitioner's business existence and the alleged availment of ineligible Input Tax Credit.

Sections Cited

Section 30 of the Central Goods and Services Tax Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~53 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010419132026 + W.P.(C) 12919/2026, CM APPL. 60061/2026 ASHMA BANO PROPRIETOR OF M/S. ASHIANA METAL TRADING COMPANY .....Petitioner Through: Counsel(Appearance not given) versus SUPERINTENDENT, RANGE 170, CGST DELHI & ANR. .....Respondents Through: Ms. Vertika Sharma, Ms. Khushboo Chawla, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advocates CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

17.09.

2026

By way of the present Petition, the Petitioner prays for quashing of the Order dated 10.11.2025, whereby the Petitioner’s Goods and Services Tax (GST) Registration was cancelled retrospectively with effect from 07.12.2017. 2. It may be noted that the Petitioner has an alternative remedy of filing an application for revocation of the retrospective cancellation under Section 30 of the Central Goods and Services Tax Act, 2017 (CGST Act).

Learned Counsel appearing for the GST Department submits that the Petitioner has availed ineligible Input Tax Credit (ITC) and that the Petitioner’s firm was found to be non-existent when the Department of

The judgment continues below.

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