BharatTaxGST

Suresh Prop. Mahadev Trading Co vs. Commissioner, CGST Appeal 1, Delhi & Ors.

W.P.(C)/9451/2025HC DelhiGSTCNR DLHC01041529202509 September 2026Bench: CASES PERTAINING TO SPL.DIVISION BENCHES2 pages
For Petitioner: Mr. A.K. Babbar, Mr. B.K. Tripathi, AdvsFor Respondent: Mr. Sanjay K Chadha, SSC with Mr. Asad Quraishi, Adv
AI SummaryDismissed

Held

The High Court noted that the petitioner has a remedy of appeal before the GST Appellate Tribunal (GSTAT). The court stated that GSTAT can examine the issue of the unsigned notices and orders. The petition was disposed of with liberty to appeal.

Facts

The petitioner's GST registration was cancelled, and they filed a writ petition in the High Court. The petitioner argued that the show cause notice and cancellation order were not signed by the proper officer.

Key Issues

Whether the High Court should entertain a writ petition when an alternative remedy of appeal is available before the GST Appellate Tribunal. Whether unsigned show cause notices and cancellation orders are valid.

Sections Cited

Section 14

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010415292025 + W.P.(C) 9451/2025 SURESH PROP. MAHADEV TRADING CO .....Petitioner Through: Mr. A.K. Babbar, Mr. B.K. Tripathi, Advs. versus COMMISSIONER, CGST APPEAL 1, DELHI & ORS. .....Respondents Through: Mr. Sanjay K Chadha, SSC with Mr. Asad Quraishi, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

O R D E R %

09.09.

2026

1.

Admittedly, the Petitioner has a remedy of Appeal before the Goods and Services Tax Appellate Tribunal (‘GSTAT’) against the Impugned Order-in-Appeal dated 06.05.2025 passed by the Appellate Authority.

2.

Learned counsel representing the Petitioner submits that neither the Show Cause Notice nor the Order of Cancellation of Registration have been signed by the Proper Officer.

3.

This issue can very well be examined by the GSTAT, which is already functional.

4.

Hence, the Petitioner, if so advised, may avail the remedy of Appeal before the GSTAT.

5.

It shall be open to the Petitioner to file an application under Section 14 of the Limitation Act, 1963, seeking exclusion of perio

The judgment continues below.

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