BharatTaxGST

Sn Traders vs. Commissioner Of CGST, Delhi North & Anr.

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W.P.(C)/16672/2025HC DelhiGSTCNR DLHC01085215202503 November 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. M. A. Ansari, Mr. TabbassumFirdause, Mr. Sameed Salim, Mr. Imran Ahmad, Mr. Ahmad Ansari, AdvsFor Respondent: Mr. Anurag Ojha, SSC with Mr. Shashank Kumar, Mr. Dipak Raj, Advs. for R-1

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Cause title — parties, addresses and appearances
$~79 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16672/2025 SN TRADERS .....Petitioner Through: Mr. M. A. Ansari, Mr. TabbassumFirdause, Mr. Sameed Salim, Mr. Imran Ahmad, Mr. Ahmad Ansari, Advs. versus COMMISSIONER OF CGST, DELHI NORTH & ANR. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Shashank Kumar, Mr. Dipak Raj, Advs. for R-1. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R %

03.11.

2025

1.

This hearing has been done through hybrid mode.

2.

The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the impugned order dated 14th February, 2024 passed by the Respondent Department (hereinafter, ‘impugned order’).

3.

Vide the impugned order, the Goods and Services Tax registration (hereinafter, ‘GST registration’) of the Petitioner firm has been cancelled retrospectively, w.e.f. 22nd May, 2023. 4. A brief background of the Petitioner’s case is that, a Show Cause Notice dated 22nd May, 2023, was issued to the Petitioner. Thereafter, a 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 07/11/2025 at 12:38:38

reply to the same was filed by the Petitioner on 29th May, 2023. Despite this, the GST registration of the Petitioner has been cancelled retrospectively, vide the impugned order.

5.

The Petitioner is stated to have preferred an appeal against the impugned order, on 23rd April, 2025. However, the same is stated to have not been listed for hearing yet.

6.

Ld. Counsel for the Petitioner prays that the delay in filing the said appeal may be condoned. For the same, reliance is placed upon certain medical documents of the mother of the Petitioner.

7.

Since the appeal has already been filed, let the Petitioner appear before the Appellate Authority on 08th December, 2025, and file the documents before the Appellate Authority.

8.

The Appellate Authority shall decide the Appeal in accordance with law.

9.

All rights and remedies are left open in respect of any order that may be passed by the Appellate Authority.

10.

Accordingly, the present petition is disposed of in above terms. Pending applications, if any, are also disposed of.

PRATHIBA M. SINGH, J

SHAIL JAIN, J NOVEMBER 3, 2025/tg/sm

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 07/11/2025 at 12:38:38

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.