M/S Karambir Rana Builders Through Its Proprietor Sh. Karambir Rana vs. Government Of Nct Of Delhi And Ors.
Held
The Court disposed of the petition by directing the Petitioner to submit a fresh indemnity bond. The Petitioner was instructed to appear before the concerned Sales Tax Officer of AVATO Ward-61 on December 23, 2025. Upon submission of the indemnity bond, the Revenue was directed to grant fresh GST registration to the Petitioner, enabling them to conduct their business. The Court also stated that verification of the registered office address, if required, should be done. The Court did not explicitly address the legality of the initial cancellation order but focused on facilitating the grant of a new registration upon compliance.
Facts
The Petitioner, M/s Karambir Rana Builders, through its Proprietor Sh. Karambir Rana, filed a writ petition challenging an order dated July 30, 2021, passed by the Sales Tax Officer Class II / AVATO Ward 61, cancelling the Petitioner's GST registration. The cancellation was based on the ground that the Petitioner was unavailable at the registered place of business. The Petitioner stated that at the relevant time, they had no works contract in Delhi but now intend to conduct business there after acquiring new contracts. The Petitioner had previously submitted an indemnity bond in March 2025.
Key Issues
1. Whether the cancellation of GST registration was justified on the grounds of the petitioner being unavailable at the registered place of business, considering the petitioner's subsequent intention to conduct business in Delhi and submission of an indemnity bond? (Mixed question of law and fact, potentially touching upon provisions related to registration cancellation and compliance requirements under GST law). Petitioner's Contention: The petitioner argued that they did not have any works contracts in Delhi during the relevant period but now intend to carry on business there and have already submitted an indemnity bond in March 2025. Revenue's Contention: The Revenue, represented by the Government of NCT of Delhi and others, did not present any specific arguments against the petitioner's submissions but agreed to the proposal for a fresh indemnity bond.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 18.12.2025
The hearing has been done through hybrid mode.
The present petition has been filed by the Petitioner-M/s Karambir Rana Builders under Article 226 and 227 of the Constitution of India challenging the impugned order dated 30th July 2021 of cancellation of GST registration passed by the Sales Tax Officer Class II / AVATO Ward 61 which was effected on the ground that the Petitioner was found unavailable at the physical registered place of business.
Ld. Counsel for the Petitioner submits that the Petitioner at the relevant point in time did not have any works contract in Delhi. However, the Petitioner now intends to carry on business in Delhi as he has acquired some contracts. He has already submitted the indemnity bond in March, 2025. 4. Ld. Counsel appearing for the Department subm
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