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Ankit Sajwan vs. The Sales Tax Officer Class Ii / Avato, Ward 58 & Ors.

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W.P.(C)/10322/2026HC DelhiGSTCNR DLHC01033125202627 July 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Counsel(Appearance not given)For Respondent: Mr. Sumit K. Batra, Advocate with Ms. Priyanka Jindal, Advocate

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Cause title — parties, addresses and appearances
$~87 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10322/2026 and CM APPL. 47823/2026 ANKIT SAJWAN .....Petitioner Through: Counsel(Appearance not given) versus THE SALES TAX OFFICER CLASS II / AVATO, WARD 58 & ORS. .....Respondents Through: Mr. Sumit K. Batra, Advocate with Ms. Priyanka Jindal, Advocate CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

27.07.

2026

1.

Through the present Writ Petition filed under Article 226 of the Constitution of India, the petitioner inter-alia, prays for quashing of Order dated 24.07.2025 (hereinafter the ‘Impugned Order’) passed by the Special Commissioner, DL058, Delhi GST, New Delhi vide which the application for condonation of delay in filing revocation application of cancellation of registration was rejected.

2.

The GST registration of the petitioner was cancelled on 08.01.2024 inter-alia on the grounds that the petitioner was not found working on the given address and the petitioner has given incorrect bank details apart from being habitual non filer of GST returns.

3.

The ‘Impugned Order’ refusing to condone the delay is prima facie non speaking.

4.

Issue Notice of Motion. Sh. Sumit K. Batra accepts notice and prays for some time to file a reply. 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 30/07/2026 at 15:14:07

5.

Learned counsel representing the respondent is also requested to examine a recent judgement passed by the Punjab and Haryana High Court in Laxmi Traders v. Union of Chandigarh & Ors. in CWP 27139/2025. 6. At this stage, learned counsel representing the respondent submits that the matter be remitted back to the Appellate Authority to examine the entire aspect particularly in view of Laxmi Traders (supra).

7.

Keeping in view the aforesaid statement, the Impugned Order dated 24.07.2025 is set aside while remitting the matter back to the Appellate Authority to pass a fresh Order after granting the petitioner a proper opportunity of personal hearing.

8.

In view of the above, the Writ petition stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 27, 2026/PT/HP 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 30/07/2026 at 15:14:07

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.