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M/S Multiverse Retails PVT LTD. vs. Principal Commissioner, Dgst, Delhi & Anr.

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W.P.(C)/10710/2026HC DelhiGSTCNR DLHC01034383202631 July 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages
For Petitioner: Mr. Suresh Chaudhary and Mr. Jatin Gaur, AdvsFor Respondent: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs

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Cause title — parties, addresses and appearances
$~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010343832026 + W.P.(C) 10710/2026, CM APPL. 49608/2026 M/S MULTIVERSE RETAILS PVT LTD. .....Petitioner Through: Mr. Suresh Chaudhary and Mr. Jatin Gaur, Advs. versus PRINCIPAL COMMISSIONER, DGST, DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

31.07.

2026

1.

Through the present Writ Petition, the Petitioner seeks quashing of the Show Cause Notice (‘SCN’) issued to it proposing cancellation of its GST Registration No. 07AAJCM0581E1ZL.

2.

Learned counsel representing the Petitioner submits that a reply to the SCN has already been filed. He further submits that the Petitioner has deposited an amount of Rs.50,000/-.

3.

Learned counsel representing the Respondent submits that proceedings pursuant to the SCN are presently pending adjudication. Although the Petitioner was afforded an opportunity of personal hearing on, no one appeared on its behalf on that day.

4.

This Court has also been apprised of the fact that the Petitioner has been once again been called for hearing today.

5.

Keeping in view the aforesaid position, the Petitioner is directed 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 03/08/2026 at 11:18:32

to appear through its authorised representative before the Adjudicating Authority today at 02:00 P.M.

6.

In case the Petitioner fails to appear despite the aforesaid opportunity, it shall be open to the Adjudicating Authority to proceed with the matter and pass an appropriate order, within a period of two (02) weeks, in accordance with law.

7.

With these observations, the present Writ Petition, along with the pending applications, is disposed of.

ANIL KSHETARPAL, J.

SHAIL JAIN, J. JULY 31, 2026 s.godara/ad

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 03/08/2026 at 11:18:32

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.