M/S S K OVERSEAS vs SUPERINTENDENT RANGE 20 CENTRAL GST DIVISION

Judgment text excerpt

$~1 (SDB) * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 19th September, 2025 + W.P.(C) 6124/2024 & CM APPL.48912/2025, CM APPL.48913/2025, CM APPL.48914/2025, REVIEW PET. 428/2025 M/S S K OVERSEAS .....Petitioner Through: Mr. Pulkit Verma and Mr. Saket Jain, Advs. versus SUPERINTENDENT RANGE 20 CENTRAL GST DIVISION .....Respondent Through: Mr. Akshay Amritanshu, SSC with Ms. Drishti Saraf, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE HARISH VAIDYANATHAN SHANKAR Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPLs.48912/2025 & 48913/2025 (for exemption) in W.P.(C) 6124/2024 2. Allowed, subject to all just exceptions. Applications are disposed of. CM APPL.48914/2025 (for delay), REVIEW PET. 428/2025 in W.P.(C) 6124/2024 3. The present review petition has been filed by the Respondent under Order XLVII Rule 1 read with Sections 114 and 151 of the Code of Civil Procedure, 1908, seeking review of the order dated 6th March, 2025 (hereinafter, ‘impugned order’). Vide the said order, the Court has directed that the cancellation of the GST registration of the Petitioner shall come into W.P.(C) 6124/2024 Page 1 of 5 Signature Not Verified Digitally Signed By:DHIRENDER KUMAR Signing Date:23.09.2025 11:34:24 effect from 12th September, 2023. 4. The impugned order has proceeded on the basis of the affidavits and pleadings in the present writ petition to be correct. However, the present review petition now reveals that the person namely, Mr. Suraj, who is stated to be the proprietor of the Petitioner firm M/s S.K. Overseas, has admitted to the fact in some investigation that he is not connected with the Petitioner firm. The statement of Mr. Suraj reveals the following: “10. In his interrogation, Shri Suraj revealed the following: (a)