M/S Shyam Enterprises vs Superintendent, Range 136, CGST, Mandoli Division, East Delhi

Prathiba M. Singh, J. (Oral)

This hearing has been done through hybrid mode.

Allowed, subject to all just exceptions. Accordingly, the application is disposed of.

The present petition has been filed by the Petitioner under Article 226 of the Constitution of India seeking, inter alia, issuance of appropriate order or direction to restore the GST registration number of the Petitioner and quash and set aside the Show Cause Notices dated 05^th December, 2024 and 13^th May, 2025 (hereinafter, ‘SCNs’).

The Petitioner further seeks setting aside of the Order of Cancellation of Registration dated 19^th February, 2025 and Order of Rejection of Application for Revocation dated 30^th May, 2025.

The chronology of events in the present case would show that the Petitioner has applied for cancellation and thereafter for revocation of cancellation from the period July, 2023 till May, 2025. The chronology of event is captured below:

A perusal of the above stated chronology of events would show that the initial GST Registration of the Petitioner was kept alive by the Petitioner for a period of nine months i.e. from 17th October, 2022 to 29th July, 2023.

Thereafter, the Petitioner applied for cancellation of the registration and a show cause notice was issued to the Petitioner on 11th June, 2024 in respect of this cancellation application, seeking some additional information. However, no reply was filed by the Petitioner to such notice and the application for cancellation was thereafter, rejected.

Subsequently, the GST registration was suspended with effect from 11^th June, 2024. Thereafter an order was passed on 8^th October, 2024, cancelling the registration with effect from 17th October, 2022 i.e., retrospectively from the date of registration.

The Petitioner again sought restoration of its GST registration on 12^th November, 2024 and the same was restored. A show cause notice was then again issued to the Petitioner on 5^th December, 2024 on the ground that the registration had been obtained by the Petitioner by fraud and mis-statement.

On this notice, an order was passed, cancelling the registration with effect from 17^th October, 2022.

The Petitioner again applied for revocation of the said cancellation on 14^th April, 2025 which led to another show cause notice being issued on 13th May, 2025, and an order was finally passed on 30^th May 2025, rejecting the said application for revocation of cancellation.

In effect, therefore, the GST registration of the Petitioner stands cancelled retrospectively with effect from 17^th October, 2022.

Presently, the Petitioner’s case is that they have now taken a premises on rent and are also willing to file all the annual returns for the previous years. On this ground, Mr. Pranay Jain, ld. Counsel for the Petitioner presses for restoration of the GST registration.

Mr. R. Ramachandran, ld. Counsel for the Respondent vehemently opposes the same and submits that despite repeated notices, the Petitioner chose not to file any reply, nor attend the hearing, thus, there is no basis for setting aside the said order of cancellation of registration passed by the Department. He further submits that the Petitioner can always apply for a fresh GST registration, if he so desires.

In light of the above chronology of events, in view of this Court, the Petitioner has not been diligent and has been completely recalcitrant about the various show cause notices which have been issued to them.

Thus, this Court is of the opinion that the present case does not warrant any interference by this Court in exercise of writ jurisdiction. The Petitioner is, however, free to obtain a fresh registration of GST, if it so wishes.

The petition is disposed of in said terms. Pending applications, if any, are also disposed of.