Techquench Private Limited vs. The Superintendent & Anr.
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The Petitioner, Techquench Private Limited, filed a writ petition before the Delhi High Court challenging an order dated December 19, 2024, passed by Respondent No. 1, the Superintendent, Range 108, Goods and Service Tax Div-IV Rohini, West Delhi. This order cancelled the Petitioner's GST registration. The Petitioner subsequently filed an application dated December 23, 2024, under Rule 23 of the CGST Rules, 2017, for revocation of the cancellation order. However, this application was rejected by Respondent No. 1, and the rejection order was uploaded on the online portal. The Petitioner's counsel informed the Court that they intended to pursue the appellate remedy against the rejection order and therefore sought to withdraw the present petition.
Held
The Court noted that the Petitioner had filed an application for revocation of the order cancelling their GST registration. This application was rejected by the Respondent No. 1, and the rejection order was uploaded on the online portal. The Petitioner's counsel informed the Court that they intended to avail of the appellate remedy against this rejection order. Consequently, the Petitioner sought to withdraw the present writ petition. The Court, in light of the Petitioner's submission and request to withdraw, dismissed the petition as withdrawn. The Petitioner was granted liberty to avail of remedies in accordance with law. No specific findings were made on the merits of the cancellation or revocation order itself, as the petition was withdrawn.
Key Issues
1. Whether the Petitioner is entitled to seek directions from this Court to consider their application for revocation of the GST registration cancellation order, given that an appellate remedy is available. Petitioner's Argument: The Petitioner sought directions to consider their application for revocation of the cancellation order. Upon learning that their application for revocation was rejected and that an appellate remedy was available, the Petitioner's counsel stated their intention to avail of this appellate remedy and sought to withdraw the present petition. Revenue's Argument: The judgment does not record any specific arguments made by the Revenue or State. The counsel for the respondents appeared, but no contentions were noted in the judgment.
Sections Cited
Rule 23, CGST Rules, 2017
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 07.04.2025
This hearing has been done through hybrid mode. CM APPL. 20117/2025 (for exemption)
Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 4351/2025
The present petition has been filed by the Petitioner– Techquench Private Limited seeking issuance of appropriate directions to Respondent No. 1– The Superintendent, Range 108, Goods and Service Tax Div-IV Rohini, West Delhi (hereinafter, ‘Respondent No. 1’), to inter alia consider the application filed by the Petitioner for revocation of the order dated 19th December, 2024 (hereinafter, ‘the Impugned Order’) passed by Respondent No. 1, wherein the order for cancellation of the registration of Petitioner has been passed.
Mr. Anish Sarna, ld. counsel for the Petitioner submits that the application dated 23rd December, 2024, filed by the Petitioner under Rule 23 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 01/07/2025 at 18:57:54
of the CGST Rules, 2017, for revocation of the Impugned Order has been rejected by Respondent No.
The order has also been uploaded on the online portal. In pursuance to the same, ld. Counsel submits that he would avail of the appellate remedy and therefore, seeks to withdraw the present petition.
Accordingly, the petition stands dismissed as withdrawn with liberty to avail of remedies in accordance with law. Pending application(s), if any, also stand disposed of. PRATHIBA M. SINGH, J RAJNEESH KUMAR GUPTA, J APRIL 7, 2025/v/ss 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 01/07/2025 at 18:57:54
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.