Judgment
$~71 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010263532025 + W.P.(C) 5869/2025 VPT INFRA .....Petitioner Through:
Mr. Sanjay Mishra, Adv.
versus COMMISSIONER OF GOODS AND SERVICES TAX (CGST) SOUTH DELHI & ANR.
.....Respondents Through:
Mr. Sumit K. Batra and Ms.
Priyanka Jindal, Advs.
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 17.09.2026 1.
Through the present Writ Petition, the Petitioner seeks quashing of the Show Cause Notices dated 31.07.2023 and 03.11.2023, as well as the orders passed on 11.08.2023 and 19.03.2024.
2.
Vide order dated 11.08.2023, the Petitioner’s GST Registration No.07AMIPJ6285G1ZS was cancelled. Thereafter, vide order dated 19.03.2024, the application filed by the Petitioner seeking revocation of cancellation of its GST Registration was dismissed.
3.
The Petitioner has an efficacious alternative remedy of appeal against the orders dated 11.08.2023 and 19.03.2024.
4.
In the present case, the authorities have alleged that the Petitioner was dealing with invoices without actual supply of goods and was passing on the benefit of Input Tax Credit in respect of transactions involving M/s M.D. Traders and M/s V.K. Enterprises.
5.
Keeping in view the aforesaid position, the present Writ Petition This is a digitally signed order.
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is disposed of, with liberty to the Petitioner to avail the alternative remedy of appeal in accordance with law.
6.
It is clarified that this Court has not expressed any opinion on the merits of the case. All rights and contentions of the parties are left open to be urged before the appellate authority in accordance with law.
ANIL KSHETARPAL, J.
SHAIL JAIN, J.
SEPTEMBER 17, 2026 s.godara/pal This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 19/09/2026 at 11:41:51