Tool Tech Enterprises vs. Assistant Commissioner Ward 71, Zone 6 GST Division New Delhi & Ors.
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The petitioner, Tool Tech Enterprises, filed a writ petition before the Delhi High Court challenging an order dated 06.06.2022 that cancelled its GST registration. The petitioner also challenged a subsequent order dated 04.08.2022, which rejected its application for revocation of the cancellation. The petitioner had filed an appeal under Section 107 of the Central/Delhi Goods and Service Tax Act, 2017, but it had not been taken up for consideration despite reminders. After the present petition was filed, the petitioner received a notice dated 07.02.2023, offering opportunities for a personal hearing before the Additional Commissioner, CGST (Appeals-I).
Held
The Court held that it was not apposite to entertain the present writ petition as the petitioner had already availed the alternate statutory remedies available for the cancellation of its GST registration. The Court noted that the petitioner had filed an appeal under Section 107 of the Central/Delhi Goods and Service Tax Act, 2017, and subsequently received a notice for a personal hearing. Therefore, the Court did not delve into the merits of the cancellation or revocation orders. The Court requested the concerned appellate authority, the Additional Commissioner, CGST (Appeals-I), to dispose of the petitioner's appeal expeditiously, preferably within two weeks from the date of the personal hearing, after considering the petitioner's contentions. No issue was expressly left undecided.
Key Issues
1. Whether the High Court should entertain the writ petition when the petitioner has an alternative remedy available. The petitioner argued that its appeal before the appellate authority had not been considered for a significant period, necessitating judicial intervention. The respondents, represented by learned Senior Standing Counsel, contended that the petitioner had availed the statutory remedy of appeal and therefore, the writ petition was not maintainable. The respondents pointed out that the petitioner had received a notice for personal hearing after the filing of the writ petition, indicating that the appellate process was now active.
Sections Cited
Section 107
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Cause title — parties, addresses and appearances
O R D E R %
2023
The petitioner has filed the present petition, inter alia, impugning an order dated 06.06.2022, whereby the petitioner’s GST registration was cancelled.
The petitioner also impugns an order dated 04.08.2022, whereby the petitioner’s application for revoking the cancellation order dated 06.06.2022 was rejected.
The petitioner has preferred an appeal under Section 107 of the Central/Delhi Goods and Service Tax Act, 2017. It is the petitioner’s grievance that, despite several reminders, the petitioner’s appeal has not been taken up for consideration.
Learned Counsel for the petitioner states that after the 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 04/06/2026 at 18:04:34
present petition was filed, the petitioner received a notice dated 07.02.2023, affording the petitioner, an opportunity of a personal hearing through physical mode on 13.02.2023, 15.02.2023 and 17.02.2023, before the Additional Commissioner, CGST (Appeals-I).
In view of the above, this Court does not consider it apposite to entertain the present petition as the petitioner has already availed the alternate remedies in respect of cancellation of his GST registration.
We, however, request the concerned appellate authority [Additional Commissioner, CGST (Appeals-I)], to dispose of the petitioner’s appeal as expeditiously as possible and, preferably, within a period of two weeks from the date of personal hearing, after considering the petitioner’s contentions.
The petition is disposed of in the aforesaid terms. VIBHU BAKHRU, J AMIT MAHAJAN, J FEBRUARY 8, 2023 “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 04/06/2026 at 18:04:34
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.