GARG CANDLE WORKS vs COMMISSIONER, DELHI GST & ANR.

Judgment text excerpt

$~84 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 08th May, 2025 + W.P.(C) 6146/2025 & CM APPL. 27963/2025 GARG CANDLE WORKS .....Petitioner Through: Mr. Vishal Sharma & Mr. Ashok Sharma, Advs. versus COMMISSIONER, DELHI GST & ANR. .....Respondents Through: Ms. Vaishali Gupta, Adv. for GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, (Oral) 1. This hearing has been done through hybrid mode. 2. The present Petition has been filed by the Petitioner-Garg Candle Works under Article 226 and 227 of the Constitution of India inter alia seeking to set aside the order dated 6th September, 2024 (hereinafter ‘impugned order’) vide which the Petitioner’s GST registration was cancelled. 3. The brief background of the case is that the Petitioner was registered with GST No. 07ARNPG2347QlZ8 since 1st July, 2017. He had applied for cancellation of the registration on 15th May, 2023, thereafter, a notice was issued on 14th June, 2023 by which the following details were sought: “This is with reference to your Cancellation application filed vide ARN AA070523050195F Dated - 15/05/2023 The Department has examined your application and is Signature Not Verified Signed By:RAHUL W.P.(C) 6146/2025 Page 1 of 4 Signing Date:13.05.2025 11:25:24 not satisfied with it for the following reasons: 1. Cancellation Details - Others (Please specify) - File P/L account as on date of closure of business and also file all the due returns up to date of discontinuation of business 2 Cancellation Details - Others (Please specify) - Pay the due taxes and interest on the mismatch amount in GSTR-2A/3B and GSTR-1/3B You are directed to submit your reply by 23/06/2023 If no response is received by the stipulated date, your application is liable for rejection. Pleas