Vpt Infra vs. Commissioner Of Goods And Services Tax (CGST) South Delhi & Anr.

W.P.(C)/5869/2025HC DelhiGSTCNR DLHC01026353202517 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages

For Petitioner: Mr. Sanjay Mishra, AdvFor Respondent: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs

AI SummaryDismissed

Held

The High Court declined to entertain the writ petition, holding that the petitioner had an efficacious alternative remedy of appeal against the impugned orders. The petition was disposed of, granting liberty to the petitioner to pursue the appeal in accordance with law.

Facts

The petitioner challenged the cancellation of its GST registration and the subsequent dismissal of its application for revocation of cancellation. The authorities alleged the petitioner was dealing with invoices without actual supply of goods and passing on Input Tax Credit benefits.

Key Issues

Whether a writ petition challenging the cancellation of GST registration and dismissal of its revocation application should be entertained when an efficacious alternative remedy of appeal is available to the petitioner.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~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

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.

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

The judgment continues below.

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