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Pawanjit Kaur Bhatia vs. Commissioner Of CGST, Delhi South And Ors.

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W.P.(C)/11643/2026HC DelhiGSTCNR DLHC01037421202613 August 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. Vineet Bhatia, Mr. Aamnaya Jagannath Mishra & Ms. Anu Aggarwal, AdvsFor Respondent: Mr. Gibran Naushad, SSC

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Cause title — parties, addresses and appearances
$~96 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010374212026 + W.P.(C) 11643/2026 PAWANJIT KAUR BHATIA .....Petitioner Through: Mr. Vineet Bhatia , Mr. Aamnaya Jagannath Mishra & Ms. Anu Aggarwal, Advs. versus COMMISSIONER OF CGST, DELHI SOUTH AND ORS. .....Respondents Through: Mr. Gibran Naushad, SSC CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

13.08.

2026

1.

Through the present Writ Petition, the Petitioner calls in question the cancellation of her GST Registration vide order dated 25.10.2022, on account of failure to file the due monthly returns.

2.

Learned Counsel representing the Petitioner submits that, owing to the continuously deteriorating medical condition of her brother, the Petitioner could not respond to the Show Cause Notice and take appropriate steps for filing the pending returns.

3.

On 14.02.2026, the Petitioner submitted an application for unbarring of returns. Thereafter, on 14.07.2026, the Petitioner submitted a request for revocation of cancellation of her GST Registration. The Petitioner claims that she has a tax liability, along with applicable interest, for the period from Financial Year 2020-21 to Financial Year 2025-26, amounting to ₹51,85,660/-, which she is willing to discharge.

4.

As per Section 30 of the Central Goods and Services Tax Act, 2017, 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 17/08/2026 at 12:02:04

the Petitioner is required to file an application for revocation of cancellation of her GST Registration within the prescribed period. The aforesaid period has lapsed. However, the Petitioner wants to file her returns and pay the tax along with applicable interest.

5.

Keeping in view the aforesaid position, the present Writ Petition stands disposed of with a direction to the Respondents to treat the Petitioner’s request dated 14.07.2026 as an application for revocation of cancellation of her GST Registration and decide the same after granting an opportunity of hearing to the Petitioner, within a period of six weeks from today.

6.

In the meantime, the Petitioner shall be permitted to deposit the tax along with applicable interest, without prejudice to the rights of the Department.

7.

At this stage, learned Counsel representing the Petitioner submits that the Petitioner cannot deposit the amount unless her GST Registration is restored.

8.

In case the Petitioner files an application before the competent authority in this regard, the same shall be considered and disposed of expeditiously, in accordance with law.

9.

With the aforesaid observations, the present Writ Petition stands disposed of. All pending applications, if any, also stand disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J AUGUST 13, 2026/pd/dg 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 17/08/2026 at 12:02:04

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.