SAKSHI GOYAL PROPRJETOR OF MIS PARSHAVNATH INDUSTRIES vs PRINCIPAL COMMISSIONER CENTRAL GST, DELHI ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 12thNovember, 2025 W.P.(C) 16333/2025 SAKSHI GOYAL PROPRIETOR OF MIS PARSHAVNATH INDUSTRIES .....Petitioner Through: Mr. Santanu Kanungo & Ms. Sayantani Kanungo, Advs. versus PRINCIPAL COMMISSIONER CENTRAL GST, DELHI ANR. .....Respondents Through: Mr. Akash Verma, SSC, CBIC with Ms Aanchal Uppal Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, assailing the Order for Cancellation of Registration dated 27th September, 2024 (hereinafter, ‘impugned order’). 3. The case of the Petitioner is that she is engaged in the manufacture of Ghee. The Petitioner is registered with the GST Department with GSTIN 07BHEPG8680C1ZE. The manufacturing unit of the Petitioner is located in Kheda Sarai Chabila, Bulandshahr, Uttar Pradesh-203011 and the present address of the Petitioner is 6, Daya Lane, First Floor, Ram Kishore Road, Civil Lines, Delhi-110054. 4. On the last date of hearing, i.e., 29th October, 2025, this Court directed a