Kripkon Collections PVT. LTD. Through Its Director Mr.Parvesh vs. Principal Commissioner Central GST, Delhi And Anr.
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The Petitioner, Kripkon Collections Pvt. Ltd., filed a writ petition challenging the cancellation of its GST registration, which was ordered by Respondent No. 2 on May 24, 2025, following a show cause notice dated January 30, 2025. The revenue alleged that an inspection at the declared business premises found no business being conducted. The Petitioner stated that there had been a change in management and new directors had taken over, expressing a desire to restore its GST registration. The Petitioner sought quashing of the cancellation order and restoration of its registration with retrospective effect to file pending returns and discharge tax liabilities.
Held
The Court disposed of the writ petition based on a practical solution agreed upon by both parties. The Respondents suggested that the Petitioner be permitted to file a manual application for revocation of its GST registration. This application would then be considered and decided within one month from the date of its filing. The Petitioner's counsel had no objection to this course of action. The Court noted that the order was passed in the peculiar facts and circumstances of the case. The specific grounds for cancellation or the validity of the show cause notice were not adjudicated upon, nor was the issue of retrospective restoration definitively decided. The primary outcome was the facilitation of a procedural path for the Petitioner to seek restoration.
Key Issues
1. Whether the order for cancellation of GST registration dated May 24, 2025, passed by Respondent No. 2, along with the show cause notice dated January 30, 2025, is ultra vires, arbitrary, and violative of the principles of natural justice, as contended by the Petitioner. 2. Whether the Petitioner is entitled to a writ of mandamus directing the Respondents to restore its GST registration with retrospective effect, as prayed by the Petitioner. Petitioner's Contention: The Petitioner argued that the impugned order and show cause notice were illegal and violated natural justice. They also highlighted a change in management and expressed willingness to restore their GST registration. Revenue's Contention: The Respondents, represented by the Principal Commissioner Central GST, Delhi, alleged that an inspection revealed no business activity at the Petitioner's declared premises. They did not explicitly argue against the Petitioner's prayer for restoration but proposed a procedural solution.
Sections Cited
None explicitly mentioned in the provided text.
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Cause title — parties, addresses and appearances
O R D E R % 29.09.2026
Through the present Writ Petition, the Petitioner prays for the following relief:- “(a) Issue a Writ of Certiorari or any other appropriate writ, order, or direction quashing the Impugned Order for Cancellation of Registration dated 24.05.2025 passed by the Respondent No. 2, along with the Show Cause Notice dated 30.01.2025, as being ultra vires, arbitrary, and violative of the principles of natural justice (b) Issue a Writ of Mandamus directing the Respondents to forthwith restore the GST registration of the Petitioner (GSTIN: 07AALCK01521ZW) with retrospective effect, so as to enable the Petitioner to file its pending returns and discharge its statutory tax liabilities.”
Learned counsel representing the Respondents has already filed his Counter Affidavit, wherein it is alleged that, at the time of inspection carried out at the declared business premises of the Petitioner, it was found that no business was being carried out at 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 01/10/2026 at 12:02:37
said premises.
Learned counsel representing the Petitioner submits that the Petitioner-Company has since undergone a change in management and new Directors have taken over the Company. He submits that the Petitioner-Company is inclined towards restoration of its GST Registration (‘GSTR’).
Yesterday, learned counsel representing the Respondents was requested to suggest a practical solution to the issue, particularly since the Petitioner would not have access to the web portal.
Today, learned counsel representing the Respondents submits that the Petitioner may be permitted to file an application for revocation of its GSTR manually, which can be considered and decided within a period of one month from the date of filing of such application.
Learned counsel representing the Petitioner has no objection to the aforesaid course of action.
In view of the aforestated, the present Writ Petition is disposed of.
Needless to observe that the present Order has been passed in the peculiar facts and circumstances of the present case. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. SEPTEMBER 29, 2026/da/hr 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 01/10/2026 at 12:02:37
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.