GURPREET SINGH vs THE DEPUTY COMMISSIONER , OFFICE OF THE COMMISSIONER OF CENTRAL TAX APPEALS AND ANR

Judgment text excerpt

$~100 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 20th August, 2025 + W.P.(C) 12538/2025 GURPREET SINGH .....Petitioner Through: Mr. Janender Kr Chumbak & Mr Keshav Gaur, Advs versus THE DEPUTY COMMISSIONER , OFFICE OF THE COMMISSIONER OF CENTRAL TAX APPEALS AND ANR .....Respondents Through: Mr. Harpreet Singh, SSC with Mr. Jai Ahuja & Ms. Sanidhya Sharma, Advs CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 51134/2025 ( for Ex.) 2. Allowed, subject to all just exceptions. Application stands disposed of. W.P.(C) 12538/2025 3. The present petition has been filed by the Petitioner- Gurpreet Singh under Article 226 of the Constitution of India, inter alia, assailing the order dated 8th July, 2025 (hereinafter, ‘impugned order’) passed by the Appellate Authority wherein the appeal filed by the Petitioner has been dismissed on the ground of being barred by limitation. 4. A Show Cause Notice (hereinafter, ‘SCN’) was issued to the Petitioner on 05th July, 2023 proposing to cancel the GST registration of the Petitioner Signature Not Verified Digitally Signed W.P.(C) 12538/2025 Page 1 of 9 By:KESHAV Signing Date:25.08.2025 12:22:47 and directing the Petitioner to show cause as to why its registration ought not to be cancelled. The reasons provided in the said SCN was failure to furnish returns for a period of six months. Ld. Counsel for the Petitioner submits that no reply was filed to the said SCN and the date of hearing was also fixed on 02nd August, 2023 which was also not attended by the Petitioner. The same resulted in order for cancellation of GST registration dated 30th March, 2024 with retrospective effect from 01st April, 2023. 5. The grievance of the Petitioner