AJAY GUPTA vs SALES TAX OFFICER CLASS II/AVATO & ANR.

Judgment text excerpt

$~70 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 22nd September, 2025 + W.P.(C) 14099/2025 AJAY GUPTA .....Petitioner Through: Dr Prince Mohan Sinha with Mr. Vakil Kumar, Mr. Aniket Krishnatray and Mr Vikrant Chauhan, Advs. versus SALES TAX OFFICER CLASS II/AVATO & ANR. .....Respondents Through: Mr. K.G. Gopalakrishnan, Adv. Ms. Naincy Jain, Jr Standing Counsel for CBIC/ R-2. 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- Ajay Gupta under Article 226 of the Constitution of India, inter alia, challenging the impugned order dated 6th September 2024 passed by the Sales Tax Officer Class II/AVATO, Ward-82, GST Department (hereinafter ‘impugned order’). 3. The impugned order has been passed cancelling GST registration of the Petitioner, retrospectively, with effect from 1st July, 2017. 4. The brief facts of the case are that, the Petitioner was granted GST registration with effect from 1st July, 2017, and filed its last GST returns in June, 2022. After filing the returns, Petitioner applied for cancellation of GST registration on 22nd July, 2022. Thereafter, no order was passed. However, a Show Cause Notice was issued on 27th May, 2024 by the Sales Tax Officer, Class II/AVATO, Ward-82, GST Department (hereinafter ‘SCN-1’), seeking additional information. The information sought in SCN-1 is as under: Signature Not Verified Signed By:SUNITA W.P.(C) 14099/2025 Page 1 of 4 KUMARI Signing Date:24.09.2025 18:54:06 “This is with reference to your Cancellation application filed vide ARN AA0707220735544 Dated-22/07/2022 The Department has examined your application and is not satisfied with it for the following reasons: 1 Cancella