NAMDHARI TIMMBER PVT LT THROUGH DIRECTOR VAJEER SINGH vs UNION OF INDIA & ORS.

Judgment text excerpt

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 6th October, 2025 + W.P.(C) 11206/2025 & CM APPL. 46049/2025 NAMDHARI TIMMBER PVT LT THROUGH DIRECTOR VAJEER SINGH .....Petitioner Through: Ms. Ekta Kumari, Adv. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Akshay Amritanshu, SSC with Ms. Drishtri Rawal, Mr. Mayur Goyal, Mr. Sarthak Srivastava, 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 Article 226 of the Constitution of India, inter alia, assailing the order dated 5th March, 2025 (hereinafter, 'impugned order’) passed by the Respondent No. 3 and the Show Cause Notice dated 28th November, 2024 (hereinafter, 'SCN') which led to the passing of the impugned order. 3. The Petitioner in this case challenges the retrospective cancellation of the Goods and Service Tax Registration (hereinafter, 'GST Registration’) of the Petitioner which has been directed vide the impugned order dated 05th March, 2025 w.e.f. 1st July, 2017. 4. Ld. Counsel for the Petitioner submits that the Petitioner has no objection if the GST Registration cancellation is given effect from the date of the issuance of the SCN i.e. from 28th November 2024. Signature Not Verified Signed By:SUNITA W.P.(C) 11206/2025 Page 1 of 3 KUMARI Signing Date:09.10.2025 18:51:25 5. The counter affidavit has been filed in this matter, as per which the stand of the Respondent Department is that no reply was filed by the Petitioner to the show cause notice dated 3rd October, 2023 which was issued by the Department after an application was filed by the Petitioner seeking amendment of its principal place of business. 6. Thereafter, an ex-parte or