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M/S Anshu Enterprises vs. Pr. Commissioner Of Goods And Service Tax, East Delhi, Delhi

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W.P.(C)/369/2026HC DelhiGSTCNR DLHC01000370202620 January 2026Bench: HON'BLE MR. JUSTICE AJAY DIGPAUL,HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE2 pages
For Petitioner: Mr. Pranay Jain, Mr. Kunal Jha, Mr. Saarthak Verma and Mrs. Smridhi, AdvocatesFor Respondent: Mr. Shubham Tyagi, Senior Standing Counsel (CBIC) and Ms, Navruti Ojha, Advocate

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Cause title — parties, addresses and appearances
$~12 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 369/2026 M/S ANSHU ENTERPRISES .....Petitioner Through: Mr. Pranay Jain, Mr. Kunal Jha, Mr. Saarthak Verma and Mrs. Smridhi, Advocates versus PR. COMMISSIONER OF GOODS AND SERVICE TAX, EAST DELHI, DELHI .....Respondent Through: Mr. Shubham Tyagi, Senior Standing Counsel (CBIC) and Ms, Navruti Ojha, Advocate CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R %

20.01.

2026 CM APPL. 1787/2026 (Exemption)

1.

Exemption allowed, subject to all just exceptions.

2.

The application stands disposed of. W.P.(C) 369/2026

3.

The Show Cause Notice dated 27th November, 2024 for cancellation of GST registration was taken to its logical end by passing the order dated 8th March, 2025, whereby the GST registration of the petitioner was permanently cancelled.

4.

The petitioner questioning the said order of cancellation of registration 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 23/01/2026 at 12:53:32

dated 8th March, 2025 has preferred an appeal on 4th November, 2025, which is informed to be pending consideration.

5.

The contentions of the petitioner are that neither any notice of hearing has been issued nor has the appeal been heard, as a sequel of which he is suffering financial losses in the course of practising his business activities. He claims that such conduct on the part of the respondent is contrary to the fundamental rights.

6.

The fact remains that the appeal of the petitioner against the order of cancellation of registration is admittedly pending before the Appellate Authority.

7.

That being so, we permit the petitioner to appear before the Appellate Authority on 2nd February, 2026. 8. We direct the Appellate Authority to decide the appeal as expeditiously as possible and, in any case, within a period of eight weeks from the date of appearance of the petitioner.

9.

The petition, accordingly, stands disposed of.

10.

Pending applications, if any, also stands disposed of. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J JANUARY 20, 2026/pr/sk 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 23/01/2026 at 12:53:32

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.