INESH RADIATORS LIMITED THROUGH DIRECTOR RHYTHM GOEL vs SALES TAX OFFICER CLASS II AVATO WARD 80 AND ANR

Judgment text excerpt

$~75 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 22nd September, 2025 + W.P.(C) 14652/2025 INESH RADIATORS LIMITED THROUGH DIRECTOR RHYTHM GOEL .....Petitioner Through: Mr. Harpreet Singh, SSC with Mr. Suresh Chaudhary, Adv. versus SALES TAX OFFICER CLASS II AVATO WARD 80 AND ANR .....Respondents Through: Ms. Urvi Mohan, Adv. for GNCTD CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 60123/2025 (for exemption) 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 14652/2025 3. The present petition has been filed by the Petitioner-Inesh Radiators Limited under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Show Cause Notice (hereinafter, ‘SCN’) for cancellation of registration dated 21st August, 2025 issued by Sales Tax Officer II/AVATO, Delhi. 4. The Petitioner had a GST Registration since 21st September, 2017. It has approached this Court under extenuating circumstances where its GST Registration has been suspended pursuant to a SCN issued on 21st August, Signature Not Verified Signed By:SUNITA W.P.(C) 14652/2025 Page 1 of 4 KUMARI Signing Date:23.09.2025 19:58:46 2025. 5. The submission of Mr. Harpreet Singh, ld. Counsel for the Petitioner is that there are various SCNs which have been issued to the Petitioner.  Firstly, a SCN was issued to the Petitioner on 12th February, 2019. The registration of the Petitioner was cancelled by the Respondents vide order dated 23rd February, 2019 but thereafter, the said cancellation was revoked vide order dated 02nd March, 2019.  Another SCN was issued to the Petitioner on 06th December, 2023 alleging wrongful availment of Input Tax credit (hereinafter, ‘ITC’). T