Laxmi Enterprises vs. Commissioner Of State Goods And Services Tax Delhi & Ors.
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Cause title — parties, addresses and appearances
O R D E R %
2026 CM APPL.65105/2026 [seeking exemption]
Allowed, subject to all just exceptions.
The application is disposed of. CM APPL. 65106/2026 [For condonation of delay in re-filing the Appeal]
By way of the present application, the Applicant/Petitioner seeks condonation of delay of 25 days in re-filing the present Petition.
For the reasons as stated in the application, the same is allowed and the delay in re-filing stands condoned.
The application is disposed of. W.P.(C) 13934/2026
Through the present Petition, the Petitioner prays for the following reliefs: 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 24/09/2026 at 11:33:49
“i) Issue an appropriate writ of Certiorari quashing the Show Cause Notice bearing Reference No. ZA070122238478K dated 28.01.2022, the consequential Cancellation Order bearing Reference No. ZA070822006633Q dated 02.08.2022 and the Appellate Order dated 25.06.2026 passed by Respondent No.2. ii) Issue a Writ of Mandamus directing the Respondents to immediately restore the GST Registration of the Petitioner bearing GSTIN 07ATUPC3944L1Z6 to an "Active" status on the GST Common Portal;”
The Petitioner, having been engaged in the business of assembling and supplying baby walkers obtained Goods and Services TaxRegistration (GSTR) bearing GSTIN 07ATUPC3944L1Z6 on 01.07.2017. In the year 2022, the Petitioner was issued a Show Cause Notice (SCN) dated 28.01.2022 (to be read as Impugned SCN), proposing cancellation of its GSTR on account of non-filing of GSTR 3B, thereby calling upon the Petitioner to furnish a reply thereto.
Subsequently, the Respondents vide the Cancellation Order dated 02.08.2022 (to be read as Impugned Order), cancelled the Petitioner‟s GSTR retrospectively, with effect from 02.07.2017. Aggrieved thereby, the Petitioner filed an appeal challenging the Impugned Order, however, the Appellate Authority on 25.06.2026, dismissed the appeal on account of it being time barred, without returning any findings on the merits of the appeal. Aggrieved thereby, the Petitioner has approached this Court seeking our indulgence.
After having argued at some length, learned counsel representing the parties have arrived at a consensus, with learned counsel representing the Respondent fairly admitting that the Petitioner was never issued any SCN proposing retrospective cancellation of its GSTR.
He further submits that in view of the aforesaid consensus, 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 24/09/2026 at 11:33:49
thecancellation of Petitioner‟s GSTRought to operate prospectively and, accordingly, the effective date of cancellation shall be taken as 28.01.2022, being the date on which the Impugned SCN came to be issued.
Learned counsel representing the Petitioner submits that, in view of the aforesaid position, the Petitioner will apply for fresh GSTR, to be considered by the concerned Department.
Learned counsel representing the Respondent has no objection to the aforestated.
Accordingly, in view of the consensus arrived at between the parties, the cancellation of the Petitioner‟s GSTR will be deemed to have been cancelled w.e.f., 28.01.2022. The Petitioner shall be at liberty to move an appropriate application seeking issuance of a fresh GSTR, which shall be considered by the Respondent Department, in accordance with law.
In view of the aforesaid observations, the present Petition, along with all pending applications stands disposed of.
ANIL KSHETARPAL, J
BHARAT PARASHAR, J SEPTEMBER 22, 2026/JYH/KT 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 24/09/2026 at 11:33:49
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.