M/S Ls Enterprises vs. Union Of INDIA And Ors.

W.P.(C)/13194/2026HC DelhiGSTCNR DLHC01042733202617 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN1 pages

For Petitioner: Mr. Larish Setia and Mr. Sushant Dogra, AdvsFor Respondent: Mr Arjun Malik SSC CBIC

AI SummaryDismissed

Held

The High Court declined to quash the cancellation order, noting that the petitioner had two alternative remedies under the CGST Act: an application for revocation under Section 30 or an appeal under Section 107. The Court observed that the petitioner's grievances could be considered by the appropriate authority through these remedies, and disposed of the writ petition.

Facts

M/S LS Enterprises filed a writ petition challenging the cancellation of its GST Registration effective from 02.02.2026 by an order dated 05.08.2026. The petitioner claimed its reply to the Show Cause Notice was not considered and requisite documents were not supplied.

Key Issues

Whether the cancellation of GST registration was valid given the petitioner's claims of unconsidered reply and unsupplied documents, and whether a writ petition was maintainable when alternative remedies under the CGST Act were available.

Sections Cited

Section 30, Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010427332026 + W.P.(C) 13194/2026 M/S LS ENTERPRISES .....Petitioner Through: Mr. Larish Setia and Mr. Sushant Dogra, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr Arjun Malik SSC CBIC CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

17.09.

2026

Through this Writ Petition filed under Article 226 of the Constitution of India, the petitioner inter-alia, prays for quashing of the Order dated 05.08.2026 by which the GST Registration of the Petitioner was cancelled with effect i.e. from 02.02.2026. 2. The petitioner herein has two alternative remedies. One filing an application under Section 30 of Central Goods and Services Tax Act, 2017 for the revocation of cancelled registration and second an Appeal under Section 107 against the Order dated 05.08.2026. 3. The petitioner claims that he submitted a reply to the Show Cause Notice on 23.07.2026, which has not been considered. He further submits that the requisite documents also have not been supplied to him.

These aspects can be considered by the appropriate authority in accorda

The judgment continues below.

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