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

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, 2025. 5. The submission of Mr. Harpreet Singh, ld. Counsel for the P