BharatTaxGST

Hanisuddin Malik Trading Co vs. Commissioner Of CGST, Delhi North & Ors.

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W.P.(C)/9671/2026HC DelhiGSTCNR DLHC01030867202620 July 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages
For Petitioner: Mr. M. A. Ansari & Ms. Tabbassum Firdause, AdvsFor Respondent: Mr. Ruchesh Sinha (Sr. St. Counsel), Ms. Monalisa Maity, Adv

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Cause title — parties, addresses and appearances
$~100 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9671/2026 HANISUDDIN MALIK TRADING CO .....Petitioner Through: Mr. M. A. Ansari & Ms. Tabbassum Firdause, Advs. versus COMMISSIONER OF CGST, DELHI NORTH & ORS. .....Respondents Through: Mr. Ruchesh Sinha (Sr. St. Counsel), Ms. Monalisa Maity, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

20.07.

2026

1.

The present Writ Petition under 226 of the Constitution of India has been filed inter-alia, seeking the quashing of the Order dated 15.03.2024 whereby the GST Registration of the Petitioner company was cancelled with retrospective effect i.e. w.e.f. 25.07.2017. 2. During the field visit, the Petitioner was neither found present at the Registered address nor any business was being carried out. Thereafter, admittedly a Show Cause Notice dated 05.03.2024 was issued to the Petitioner but no reply was submitted.

3.

The Petitioner claims that he was engaged in the business of scrap of the iron sheets and steels. The registration has been cancelled by the Authority on 15.03.2024. The present Writ Petition has been filed after a period of more than 2 years. The Petitioner has remedy under Section 30 of the CGST Act, 2017 to file application for revocation.

4.

In this case, disputed question of facts is likely to be involved. 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 25/07/2026 at 12:05:38

5.

Hence, the Petitioner if, so advised, may avail the alternative statutory remedy.

6.

Accordingly, the present petition along with pending applications, if any, stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 20, 2026/Pallavi/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 25/07/2026 at 12:05:38

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.