Judgment
$~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 1.
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.
3.
The Petitioner claims that, in August 2024, he decided to close down his business and has not been carrying on any business thereafter.
4.
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.
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requiring them to deposit the tax.
5.
The present Writ Petition has been filed after a period of almost one (01) year and eight (08) months from the date of the Impugned Order. The Petitioner has a remedy of filing an application for revocation of cancellation of his GST registration under Section 30 of the Central Goods and Services Tax Act, 2017.
6.
Learned counsel representing the Petitioner submits that the period prescribed for filing such an application has already expired.
7.
The jurisdiction under Article 226 of the Constitution of India cannot be permitted to be invoked merely to overcome the limitation prescribed for filing an application for revocation of cancellation of GST registration. Moreover, the Petitioner also has a remedy of filing an appeal against the order cancelling his GST registration.
8.
Hence, the Petitioner, if so advised, may avail of the alternative remedy available to him in accordance with law.
9.
Accordingly, the present Writ Petition is disposed of.
ANIL KSHETARPAL, J.
SHAIL JAIN, J.
SEPTEMBER 7, 2026 s.godara/pal 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 10/09/2026 at 11:28:05