M/S Global Products And Traders vs. Pr Commissioner Of Goods And Service Tax, West Delhi

W.P.(C)/13528/2026HC DelhiGSTCNR DLHC01043905202616 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages

For Petitioner: Mr.Adv.[Appearance not given]For Respondent: Mr. Atul Tripathi, SSC along with Mr. Shubham Mishra, Mr. Gaurav Mani Tripathi and Mr. Akshay Sagar, Advs

AI SummaryDismissed

Held

The High Court declined to entertain the writ petition, noting that the petitioner has an alternative statutory remedy under Section 30 of the CGST Act for revocation of cancellation of GST registration or can prefer an appeal. The court advised the petitioner to avail these remedies.

Facts

The petitioner challenged the cancellation of its GST registration, which was revoked because the petitioner was not found at the registered premises during physical verification. The petitioner sought a writ of mandamus for restoration of its GST registration and setting aside of the cancellation order dated 31.07.2026.

Key Issues

Whether a writ petition for restoration of GST registration is maintainable when an alternative statutory remedy for revocation of cancellation or an appeal is available under the CGST Act.

Sections Cited

Section 30

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. DLHC010439052026 + W.P.(C) 13528/2026 and CM APPL. 63094/2026 M/S GLOBAL PRODUCTS AND TRADERS .....Petitioner Through: Mr.Adv.[Appearance not given] versus PR COMMISSIONER OF GOODS AND SERVICE TAX, WEST DELHI .....Respondent Through: Mr. Atul Tripathi, SSC along with Mr. Shubham Mishra, Mr. Gaurav Mani Tripathi and Mr. Akshay Sagar, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R % 16.09.2026

Through the present Writ Petition, the Petitioner prays for issuance of a Writ in the nature of Mandamus directing restoration of its GST Registration No.07RSVPS3725Q1Z5 and setting aside of the order dated 31.07.2026, whereby its GST Registration was cancelled.

The GST Registration of the Petitioner has been cancelled on the ground that the Petitioner was not found to be in existence at the registered premises when physical verification was carried out on 08.07.2026. 3. The Petitioner has a statutory remedy of filing an application under Section 30 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as the ‘CGST Act’] for revocation of cancellation of GST Registration.

The judgment continues below.

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