BharatTaxGST

Ms Jagdamba Enterprises vs. Principal Commissioner Dgst & Anr.

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W.P.(C)/7416/2026HC DelhiGSTCNR DLHC01024070202627 July 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages
For Petitioner: Mr. Praveen Kardam, Mr. Manish Kumar & Ms. Radhika Dhingra, AdvsFor Respondent: Mr. Sumit K. Batra, Adv

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Cause title — parties, addresses and appearances
$~90 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7416/2026 MS JAGDAMBA ENTERPRISES .....Petitioner Through: Mr. Praveen Kardam, Mr. Manish Kumar & Ms. Radhika Dhingra, Advs. versus PRINCIPAL COMMISSIONER DGST & ANR. .....Respondents Through: Mr. Sumit K. Batra, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

27.07.

2026

1.

By way of the present Writ Petition, the Petitioner has challenged the Show Cause Notice (SCN) dated 16th January, 2026, issued by the Respondent, calling upon the Petitioner to show cause as to why his Goods and Services Tax (GST) registration should not be cancelled.

2.

Learned Counsel appearing on behalf of the Respondent has handed over a copy of the Order dated 24th July, 2026, whereby the Petitioner's GST registration has been cancelled.

3.

It is noted that, under Section 30 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act), the Petitioner has an efficacious statutory remedy of filing an application for revocation of the cancellation of his GST registration before the concerned Authority.

4.

In view of the aforesaid, the present Writ Petition is disposed of, relegating the Petitioner to avail the statutory remedy under Section 30 of the CGST Act. 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 15:19:29

5.

If such an application is filed within a period of one week from today, the same shall be considered and disposed of by the competent Authority within four weeks thereafter, in accordance with law. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 27, 2026/pd/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 30/07/2026 at 15:19:29

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.