Sunita Bhagat Proprietor Of Krishab Impex vs. Union Of INDIA & Anr.

W.P.(C)/14646/2026HC DelhiGSTCNR DLHC01047659202614 October 2026Bench: HON'BLE MR. JUSTICE BHARAT PARASHAR,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages

For Petitioner: Ms. Jyoti Gulati and Ms. Isha, AdvsFor Respondent: Mr. Raghvendra Shukla, SPC with Mr. Rahul Bhaskar, GP and Mr. Manu Shukla, Advs. for R-1/UoI. Mr. Aditya Singla, SSC-CBIC with Ms. Nehaol Sri L V, Ms. Arya Suresh Nair, Mr. Akhil Sharma & Mr. Dhananjay Gautham, Advs. for CBIC

AI SummaryRemanded

Held

The Court held that it would not exercise its writ jurisdiction in this matter. The primary reasoning was the existence of an effective alternative remedy of appeal for the Petitioner against the order dated 04.12.2025. The Court noted that the Petitioner had an effective alternative remedy of appeal. Furthermore, the Court observed that the Petitioner admitted that an appeal against the order dated 28.01.2025, which created a liability of approximately Rs. 87 lakhs, had also been dismissed. Given this position, the Court found it inappropriate to exercise its writ jurisdiction. The Petitioner was therefore relegated to the alternative remedy, if so advised. No specific issue regarding the merits of the GST registration cancellation or the adjudication order was decided.

Facts

The Petitioner, Sunita Bhagat, proprietor of Krishab Impex, filed a writ petition seeking to quash an order dated 04.12.2025 that rejected her application for revocation of GST registration cancellation. The Respondents, Union of India and another, produced a Show Cause Notice dated 02.08.2024 issued under Section 74(1) of the CGST Act, indicating allegations of wrongful availment of input tax credit due to fraud or willful misstatement to evade tax. A summary of an order dated 28.01.2025, adjudicating the matter under Section 74 of the CGST Act, creating a liability of approximately Rs. 87 lakhs, was also produced. The Petitioner's counsel admitted that an appeal against the order dated 28.01.2025 had also been dismissed.

Key Issues

1. Whether the High Court should exercise its writ jurisdiction to quash the order dated 04.12.2025 rejecting the Petitioner's application for revocation of GST registration cancellation, despite the existence of an effective alternative remedy of appeal? The Petitioner argued that the High Court should intervene, implying a challenge to the rejection order. The Respondents contended that the Petitioner has an effective alternative remedy of appeal against the order dated 04.12.2025, and that the Petitioner was involved in wrong-doing, as evidenced by the Show Cause Notice under Section 74(1) of the CGST Act and the subsequent adjudication order creating a liability of approximately Rs. 87 lakhs. The Petitioner's counsel admitted that an appeal against the adjudication order had also been dismissed.

Sections Cited

Section 74(1), Section 74

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010476592026 + W.P.(C) 14646/2026 SUNITA BHAGAT PROPRIETOR OF KRISHAB IMPEX .....Petitioner Through: Ms. Jyoti Gulati and Ms. Isha, Advs. versus UNION OF INDIA & ANR. .....Respondents Through: Mr. Raghvendra Shukla, SPC with Mr. Rahul Bhaskar, GP and Mr. Manu Shukla, Advs. for R-1/UoI. Mr. Aditya Singla, SSC-CBIC with Ms. Nehaol Sri L V, Ms. Arya Suresh Nair, Mr. Akhil Sharma & Mr. Dhananjay Gautham, Advs. for CBIC. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR

O R D E R %

14.10.

2026

Through this Writ Petition, the Petitioner prays for issuance of a writ of certiorari to quash the order passed on 04.12.2025 while rejecting Petitioner’s application for revocation of cancellation of her GST registration.

The Petitioner has an effective alternative remedy of appeal against the order passed on 04.12.2025, however, in order to find a solution, this Court called upon the counsel representing the Respondents to disclose as to whether the Petitioner was involved in any wrong-doing. Today, learned counsel

The judgment continues below.

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