M/S Fast Parcel Services vs. Superintendent Range - 6, Central GST Division, New Delhi & Anr.

W.P.(C)/3790/2026HC DelhiGSTCNR DLHC01011437202614 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages

For Petitioner: Mr. Pulkit Verma and Mr. Saket Jain, AdvsFor Respondent: Mr. Pranay Mohan Govil, SSC, with Mr. Devnit Chaudhuri & Ms. Tenzin Lhamo Bhutia, Advs

AI SummaryAllowed

Held

The High Court set aside the impugned cancellation order, granting the petitioner an opportunity to resume business. This was conditional upon the petitioner filing all pending returns and paying all tax liabilities, including penalty and interest, within one month.

Facts

The petitioner's GST registration was cancelled on April 17, 2023, due to a failure to file returns. The petitioner sought to quash this order, stating that business was impacted by COVID-19 and expressed readiness to pay all tax liabilities, penalty, and interest, and file pending returns.

Key Issues

The key issue was whether the GST registration cancellation order, issued for non-filing of returns, should be quashed considering the petitioner's willingness to comply and the challenges faced during the COVID-19 pandemic.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~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

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.

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.

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.

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.