Judgment
$~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 1.
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.
4.
These aspects can be considered by the appropriate authority in accordance with law. With these observations, the Writ Petition is hereby disposed of.
ANIL KSHETARPAL, J.
SHAIL JAIN, J.
SEPTEMBER 17, 2026/PT/HP This is a digitally signed order.
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