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Himanshu Bidhuri vs. Commissioner Of Central Goods And Services Tax & Ors.

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W.P.(C)/12272/2025HC DelhiGSTCNR DLHC01057298202509 October 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN3 pages
For Petitioner: Mr. Devraj Sharma, Mr. Sarthak Asthana & Mr. Atul Sharma, AdvsFor Respondent: Mr. Sanjay Kumar Chadha, Adv

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Cause title — parties, addresses and appearances
W.P.(C) 12272/2025 Page 1 of 3 $~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 12272/2025 HIMANSHU BIDHURI .....Petitioner Through: Mr. Devraj Sharma, Mr. Sarthak Asthana & Mr. Atul Sharma, Advs. versus COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & ORS. .....Respondents Through: Mr. Sanjay Kumar Chadha, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R %

09.10.

2025

1.

This hearing has been done through hybrid mode.

2.

The present petition has been filed, inter alia, assailing the order dated 12th December, 2022 passed by the Respondent No. 3, vide which, the GST (‘Goods and Services Tax’) registration of the Petitioner has been cancelled with retrospective effect, from 1st May, 2022. 3. Aggrieved by this, the Petitioner approached the Respondent No. 2- Additional Commissioner (Appellate Authority, Delhi GST). However, the said authority dismissed the appeal filed by the Appellant, on 17th July, 2024, on the ground of the same being barred by limitation.

4.

Ld. Counsel for the Petitioner submits that the Show Cause Notice dated 7th October, 2022 (hereinafter “SCN”) could not be replied to as the password and user name etc., is with the Counsel who was earlier engaged in the matter.

5.

On the last date of hearing i.e., 14th August, 2025, notice was issued in 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 14/10/2025 at 13:11:21 this matter and a short affidavit was called from the Department. Today, ld. Delhi & Anr., W.P.(C) 8061/2024, if the proposal in the SCN is not there for retrospective cancellation, the cancellation of GST registration cannot be retrospective.

9.

Moreover, the case of the Petitioner is that he is willing to file the returns with all the late fee and other penalties, if any, in terms of the provisions of the Act.

10.

Under these circumstances, the impugned cancellation order dated 12th December, 2022 is set aside. The Petitioner is given a period of two months to file all its returns along with the late fee, as per law, subject to which the cancellation is set aside.

11.

If there is any default by the Petitioner in filing the returns and depositing the late fee in accordance with law, the Department is free to take appropriate action under the Central Goods and Services Tax Act, 2017. 12. Petition is disposed of in these terms. All pending applications, if any, are also disposed of. 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 14/10/2025 at 13:11:21 PRATHIBA M. SINGH, J. SHAIL JAIN, J. OCTOBER 9, 2025/hk/msh 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 14/10/2025 at 13:11:21

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.