M/S SHIVA ENTERPRISES vs PRINCIPAL COMMISSIONER, DEPARTMENT OF TRADE AND TAXES, GNCTD

Judgment text excerpt

$~71 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 30th October, 2025 + W.P.(C) 13977/2025 M/S SHIVA ENTERPRISES .....Petitioner Through: Mr. Pranay Jain, Adv. versus PRINCIPAL COMMISSIONER, DEPARTMENT OF TRADE AND TAXES, GNCTD .....Respondent Through: Mr. Sumit K. Batra, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. An innocuous petition which has been filed by the Petitioner seeking cancellation of its Goods and Services Tax (hereinafter, ‘GST’) registration with effect from 30th June, 2025 has unravelled the fact that the Petitioner has fraudulently availed of Input Tax Credit (hereinafter, ‘ITC’) amounting to lakhs of rupees. The GST registration of the Petitioner dates back to 7th August, 2024. 3. The case of the Petitioner is that an application bearing no. AA0702254941761 was filed by the Petitioner on 4th July, 2025 for closing down of business. Thereafter, information was sought by the GST Department vide notice dated 9th July, 2025 which was provided by the Petitioner. However, no decision was taken by the GST Department. Hence, this petition was filed. 4. On the last date, Mr. Sumit K. Batra, ld. Counsel appearing for the Respondent opposed the writ petition on the ground that the Petitioner had a Signature Not Verified Digitally Signed W.P.(C) 13977/2025 Page 1 of 6 By:DHIRENDER KUMAR Signing Date:03.11.2025 17:42:49 substantial turnover of more than Rs.7 crores in six to seven months and had not paid any GST in cash in the matter. Considering this submission, the Court had directed Mr. Manish Kumar Jha, the proprietor of M/s. Shiva Enterprises to remain physically present today. In addition, the following direction was issued for filing of returns: “7