# EWORLD BUSINESS SOLUTIONS PRIVATE LIMITED vs SUPERINTENDENT, RANGE 94, CENTRAL GOODS AND SERVICE TAX, NEW DELHI AND ANR

Court: Delhi High Court
Date: 2025-08-28
Citation: W.P.(C)-11334/2025 2025:DHC:7579-DB
Petitioner: EWORLD BUSINESS SOLUTIONS PRIVATE LIMITED
Respondent: SUPERINTENDENT, RANGE 94, CENTRAL GOODS AND SERVICE TAX, NEW DELHI AND ANR

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS28082025CW113342025_181453.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 28th August, 2025 W.P.(C) 11334/2025 & CM APPL. 46540/2025 EWORLD BUSINESS SOLUTIONS PRIVATE LIMITED .....Petitioner Through: Mr. Gaurav Gupta & Mr. Jaspal Singh Sethi, Advs. versus SUPERINTENDENT, RANGE 94, CENTRAL GOODS AND SERVICE TAX, NEW DELHI AND ANR .....Respondents Through: Mr Akash verma, SSC for CBIC with Ms. Aanchal Uppal, Adv.,(Mobile No. 9697980007) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed, inter alia, challenging the impugned order for cancellation of registration dated 18th March, 2025 by which the GST registration of the Petitioner has been cancelled retrospectively with effect from 1st July, 2017. 3. The grievance of the Petitioner is that the Show Cause Notice (hereinafter, “SCN”), which was issued on 31st December, 2024, merely called upon the Petitioner to show cause as to why its registration should not be cancelled for non-filing of the returns for the prescribed period. However, thereafter, the returns have in fact been filed by the Petitioner. 4. The submission on behalf 

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