RAM ASHISH vs THE UNION OF INDIA & ORS.

Judgment text excerpt

$~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 7th November, 2025 + W.P.(C) 16871/2025 & CM APPLs.69393-94/2025 RAM ASHISH .....Petitioner Through: Mr. Bharat Singh, Adv. (M: 7011811261) versus THE UNION OF INDIA & ORS. .....Respondents Through: Mr. Akshay Amritanshu, Senior Standing Counsel, Ms. Drishti Rawal, Mr. Abhay Nair, Mr. Mayur Goyal & Mr. Sarthak Srivastava, Advs. (M: 9931282222) Mr. Mohit K Mudgal, SPC , Ms. Vinita Sejwal, Ms. Harshita Verma & Mr. Tushar Upadhyay, Advs. for R-1. (M: 8595206803) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE MADHU JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Order for Cancellation of Registration of the Petitioner dated 21st March, 2025 (hereinafter, ‘impugned order’). Vide the impugned order, the GST registration of the Petitioner has been cancelled retrospectively from 14th June, 2024. 3. This case has some history. The Petitioner claims to have a place of business at Khasra No. 493 & 494 Extension Street No. 11, Ground Floor, Signature Not Verified Digitally Signed W.P.(C) 16871/2025 Page 1 of 10 By:DHIRENDER KUMAR Signing Date:12.11.2025 20:12:26 Jeevan Park, New Delhi. The Petitioner obtained a GST registration bearing no. 07HALPK9370K1ZX. A Show Cause Notice (hereinafter, ‘SCN’) was issued to the Petitioner on 6th January, 2025 seeking certain bank details from the Petitioner to which a reply was duly filed by the Petitioner and, thereafter, the proceedings were dropped on 7th March, 2025. 4. However, on the very same day i.e., 7th March, 2025 another SCN was issued to the Petitioner giving various reasons for cancellation of the GST reg