M/S Kuber Enterprises vs. The Principal Commissioner, Delhi GST
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Cause title — parties, addresses and appearances
O R D E R % 08.08.2025
This hearing has been done through hybrid mode. CM APPL. 46598/2025
Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 11353/2025
The present petition under Article 226 of the Constitution of India has been filed by the Petitioner, inter alia, seeking to quash order dated 29th January, 2025 vide which the Petitioner’s application for cancellation of GST registration has been rejected.
The Petitioner - M/s Kuber Enterprises is the sole proprietary concern owned by Ms. Vimla Devi. The Petitioner had obtained a GST registration on 6th July 2023 bearing reference number GSTIN 07AOWPD1881Q1Z3. 5. The brief background of this case is that on 29th July 2024, a Show Cause Notice (hereinafter, ‘SCN’) was issued as to why the GST registration of the Petitioner should not be cancelled. The said SCN was based on 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 12/08/2025 at 12:59:05
ground that invoices were issued by the Petitioner without supply of goods and services. A reply to the said SCN was filed by the Petitioner pursuant to which, the said proceedings were dropped.
Thereafter, the Petitioner filed an application seeking cancellation of GST registration on 13th January 2025. Further information was sought by the Respondent in respect of the said application. However, on 29th January 2025, the Petitioner’s application was rejected.
The Petitioner again applied for cancellation of registration on the same date i.e., 29th January 2025. Further information was sought but that request has not been processed. Hence, this petition seeking processing of the request.
Today, on enquiring, the Court is informed that the information which is needed by the Respondent-GST Department is the future contact details of the Petitioner. The Petitioner has now filed an affidavit dated 6th August 2025 giving the required contact details as under:- Address- E 13, Shivaji Road, Adarsh Nagar, Shanjar Pur, North West Delhi, Delhi-110033 Mobile No.- 91 7011026058. E-Mail- Riteshkumar3113@gmail.com
The said affidavit has been taken on record. Considering the information has been furnished, the application for cancellation of registration filed by the Petitioner be processed and an order be passed within one month after taking the information into consideration.
A copy of this order be placed before the Authority dealing with the application for cancellation of registration.
The writ petition is disposed of in the aforesaid terms. Pending 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 12/08/2025 at 12:59:05
applications, if any, are also disposed of. PRATHIBA M. SINGH, J RENU BHATNAGAR, J AUGUST 8, 2025/kk/Ar. 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 12/08/2025 at 12:59:05
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.