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M/S R S Traders vs. The Commissioner Central Goods And Services Tax Department & Anr.

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W.P.(C)/11622/2025HC DelhiGSTCNR DLHC01053728202512 August 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages
For Petitioner: Mr. Shivender Kumar Sharma, Mr. Urooj Chaudhary, Ms. Esha Sharma AdvsFor Respondent: Ms. AnushreeNarain (SSC) and Mr.Apurv Yadav, Adv

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Cause title — parties, addresses and appearances
$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010537282025 + W.P.(C) 11622/2025 and CM APPL. 52854/2025 M/S R S TRADERS .....Petitioner Through: Mr. Shivender Kumar Sharma, Mr. Urooj Chaudhary, Ms. Esha Sharma Advs. versus THE COMMISSIONER CENTRAL GOODS AND SERVICES TAX DEPARTMENT & ANR. .....Respondents Through: Ms. AnushreeNarain (SSC) and Mr.Apurv Yadav, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R % 12.08.2026

1.

Through the present Writ Petition, the Petitioner assails the correctness of the Order dated 17.02.2025 (hereinafter referred to as ‘Impugned Order’), whereby its Goods and Services Tax (GST) registration was cancelled. The Petitioner also challenges the Show Cause Notice dated 04.01.2024. 2. Paragraph No.7 of the Counter Affidavit filed by the Respondents reads as under:

“7. Further, as gathered from the Back Office Portal, it appears that DGGI Gurugram zonal unit, Rohtak on 11-03-2024, has blocked the ITC amounting to Rs.41,31,924/- (CGST Rs.20,65,962/- and SGST Rs.20,65,962/-) of the taxpayer with the remarks "Supplier found non-functioning, Credit claimed without receipt of goods of the services, Supplier has not paid tax due, Registration of the suppliers has been cancelled. The said firm has availed above inadmissible ITC from fake firms.”

3.

The Petitioner has a remedy of filing an application under 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 14/08/2026 at 13:03:33

Section 30 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘Section 30’), seeking revocation of cancellation of its GST registration. The Petitioner also has a statutory remedy of appeal against the Impugned Order. It is also borne out that the Petitioner’s GST registration was suspended in the year 2024 and, according to the Respondents, the Petitioner stopped filing its monthly returns from January, 2024. 4. In view of the aforesaid position, this Court deems it appropriate to relegate the Petitioner to the alternative statutory remedies available to it, either by filing an application for revocation of cancellation of its GST registration under Section 30 or by availing the remedy of appeal against the Impugned Order. In case the Petitioner files an application for revocation of cancellation of its GST registration under Section 30, the same shall be considered and decided on merits and shall not be rejected on the ground of limitation.

5.

Accordingly, the present Writ Petition, along with pending application, stands disposed of ANIL KSHETARPAL, J. HARISH VAIDYANATHAN SHANKAR, J. AUGUST 12, 2026 Pallavi/Shah 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 14/08/2026 at 13:03:33

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.