Judgment
$~11(11.09.2026) * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010114372026 + W.P.(C) 3790/2026, CM APPL. 18551/2026 & CM APPL.
32181/2026 M/S FAST PARCEL SERVICES
.....Petitioner Through:
Mr. Pulkit Verma and Mr.
Saket Jain, Advs.
versus SUPERINTENDENT RANGE - 6, CENTRAL GST DIVISION, NEW DELHI & ANR.
.....Respondents Through:
Mr. Pranay Mohan Govil, SSC, with Mr. Devnit Chaudhuri & Ms. Tenzin Lhamo Bhutia, Advs CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R %
14.09.2026 1.
Since 11.09.2026 was declared a holiday vide Notification No.
86/G-4/Genl.-I/DHC dated 08.09.2026, the matters listed on 11.09.2026 are taken up for hearing today.
2.
Through this Writ Petition filed under Article 226 of the Constitution of India , the Petitioner, inter-alia, prays for quashing of Impugned Order passed on 17.04.2023 vide which the GST Registration of the Petitioner was cancelled on the ground that he has failed to file the returns.
3.
Learned Counsel representing the Petitioner submits that the Petitioner firm is a proprietorship concern and due to COVID-19, he could not continue with the business.
4.
It has been submitted by the learned Counsel representing the 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 16/09/2026 at 12:37:15
Petitioner that the Petitioner is ready to pay all the tax liabilities including penalty and interest and he is prepared to file his returns, provided that the opportunity is given to the Petitioner to file the same.
5.
On the other hand, learned Counsel representing the Respondent submits that the present Writ Petition has been filed after a long delay.
6.
Once the Petitioner is prepared to pay his tax liabilities along with penalty and interest and is prepared to file return, in order to resume his business, this Court does not find any good reason to deny the Petitioner an opportunity in this regard.
7.
During COVID-19, everyone suffered, especially the businessmen.
8.
In these circumstances, the Impugned Order dated 17.04.2023 is set aside provided that the Petitioner files returns within the next one month and pays all tax liabilities along with the penalty and interests.
9.
With these observations, the Writ Petition is disposed of. All pending applications, if any, are also disposed of.
10.
Rest observed that this order shall not come in the way for initiation of proceedings against the Petitioner for any other default.
ANIL KSHETARPAL, J.
SHAIL JAIN, J.
SEPTEMBER 14, 2026/pd/hp 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 16/09/2026 at 12:37:15