M/S Signmantra Throug Its Partner Gopal Kumar Singh vs. The Commissioner Of Delhi Goods And Services Tax & Ors.

W.P.(C)/12897/2026HC DelhiGSTCNR DLHC01041750202607 September 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages

For Petitioner: Mr. Rahul Gupta, Mr Harpreet Singh and Mr. VIjay Gupta, AdvsFor Respondent: Ms. Priyanka Jindal and Mr. Sumit Kumar, Advs

AI SummaryDismissed

Held

The Court held that the petitioner had alternative remedies available, specifically an application for revocation under Section 30 of the CGST Act or an appeal against the cancellation order. The High Court's writ jurisdiction under Article 226 cannot be invoked merely to overcome the limitation period for these statutory remedies.

Facts

The petitioner sought to quash the retrospective cancellation of their GST registration, effective from 02.07.2017, which occurred on 27.12.2024. Despite a prior notice, no reply was filed, and the petition was filed after 1 year 8 months, prompted by notices issued to their buyers for tax deposit.

Key Issues

Whether a writ petition is maintainable to challenge a retrospective GST registration cancellation when alternative statutory remedies exist and their limitation periods have expired.

Sections Cited

Section 30

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010417502026 + W.P.(C) 12897/2026 M/S SIGNMANTRA THROUG ITS PARTNER GOPAL KUMAR SINGH .....Petitioner Through: Mr. Rahul Gupta, Mr Harpreet Singh and Mr. VIjay Gupta, Advs. versus THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Ms. Priyanka Jindal and Mr. Sumit Kumar, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R % 07.09.2026

Through the present Writ Petition, the Petitioner prays for quashing of the retrospective cancellation of his GST Registration No. 7ACSFS8788D1Z9. 2. The Petitioner’s GST registration was cancelled on 27.12.2024 with effect from 02.07.2017. Prior to the cancellation of his GST registration, the Petitioner was served with a Notice dated 16.09.2024; however, the Petitioner failed to file any reply thereto.

The Petitioner claims that, in August 2024, he decided to close down his business and has not been carrying on any business thereafter.

The present Writ Petition has been filed on the ground that, on 23.01.2026, Notices were issued to the buyers of the Petitioner This is a digitally signed order. The authenticity o

The judgment continues below.

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