BharatTaxGST

Radhe Sales Corporation vs. Office Of The Assistant Commissioner CGST Delhi North

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W.P.(C)/9456/2025HC DelhiGSTCNR DLHC01041577202524 August 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. RP Singh, Mr. Rahul Ranjan, Mr. Aman Sinha and Mr. Prashasti, AdvsFor Respondent: Mr. Aditya Singla, SSC, CBIC with Ms. Arya, Mr. Dhananjay Gautam, Mr. Akhil Sharma, Ms. Sakshi Chandna and Mr. Nehaol, Advs

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Cause title — parties, addresses and appearances
$~130 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010415772025 + W.P.(C) 9456/2025 RADHE SALES CORPORATION .....Petitioner Through: Mr. RP Singh, Mr. Rahul Ranjan, Mr. Aman Sinha and Mr. Prashasti, Advs. versus OFFICE OF THE ASSISTANT COMMISSIONER CGST DELHI NORTH .....Respondent Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya, Mr. Dhananjay Gautam, Mr. Akhil Sharma, Ms. Sakshi Chandna and Mr. Nehaol, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE AMIT MAHAJAN

O R D E R % 24.08.2026

1.

The Goods and Services Tax Registration of the Petitioner-Firm was cancelled on 22nd March, 2024, on the ground that, upon inspection, the Petitioner-Firm was found to be non-existent. Subsequently, the Petitioner filed an application seeking revocation of the cancellation of its Goods and Services Tax (GST) Registration, which was dismissed on 29th April, 2024. 2. Learned Counsel appearing for the Petitioner submits that, although the Petitioner was granted an opportunity of personal hearing, the notice fixing the personal hearing did not disclose the details of the officer before whom the Petitioner was required to 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 31/08/2026 at 11:12:46

appear.

3.

A perusal of the Notice dated 16th April, 2024 reveals that the Petitioner was, in fact, granted an opportunity of hearing before the undersigned. However, the said Notice does not disclose the details of the undersigned.

4.

In the peculiar facts and circumstances of the present case, the Respondents are directed to grant an opportunity of personal hearing to the Petitioner before the Superintendent, Range-31, CGST Badli Division, CGST Delhi North, 17 B, IAEA House, IP Estate, New Delhi 110002 on 08.09.2026 at 12:30 P.M. and thereafter pass a fresh order on the Petitioner’s application seeking revocation of cancellation of its GST Registration.

5.

Consequently, the Order dated 29th April, 2024, is set aside.

6.

The present Petition stands disposed of in the aforesaid terms. ANIL KSHETARPAL, J. AMIT MAHAJAN, J. AUGUST 24, 2026/kp/MM 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 31/08/2026 at 11:12:46

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.