M/S GLOBE COAL COMPANY vs COMMISSIONER OF DGST, DELHI AND OTHERS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 4th December, 2025 Uploaded on 6th December, 2025 W.P.(C) 7207/2025 M/S GLOBE COAL COMPANY .....Petitioner Through: Mr. Sanjeev, Adv. versus COMMISSIONER OF DGST, DELHI AND OTHERS .....Respondent Through: Ms. Urvi Mohan, Adv. 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 dated 11th March, 2025, passed by the Appellate Authority under the Delhi Goods and Services Act, 2017 (hereinafter “the impugned order”). 3. The said appeal was filed against the order dated 17th August, 2023 vide which the GST registration of the Petitioner has been cancelled with retrospective effect i.e., from 21st July, 2020 (hereinafter “the order of cancellation”). 4. The order of cancellation was passed from proceedings initiated under Show Cause Notice for cancellation of registration dated 11th November, 2021, which was issued on the ground that the Petitioner was found to be non- functioning/ non-existent at the principal place of business. 5. The submission of the ld. Counsel fo