M/S. SMART WORLD COMMUNICATIONS vs COMMISSIONER OF CENTRAL TAX AND CGST DELHI NORTH COMMISSIONERATE

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 8th September 2025 W.P.(C) 13747/2025, CM APPL. 56395/2025 & CM APPL. 56396/2025 M/S. SMART WORLD COMMUNICATIONS .....Petitioner Through: Mr. Siddharth Malhotra & Ms. Ritika Goel, Advs. versus COMMISSIONER OF CENTRAL TAX AND CGST DELHI NORTH COMMISSIONERATE .....Respondent Through: Mr. Shlok Chandra, SSC with Mr. Anshuman Jindal, Adv. (7087330793) Ms. Urvi Mohan, Adv. for Ms. Vaishali Gupta, Adv. for GNCTD CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, assailing the impugned order for cancellation of GST registration dated 17th March, 2022 (hereinafter, ‘impugned order’) by which the Petitioner’s GST registration has been cancelled retrospectively w.e.f. 29th September, 2018. 3. The Petitioner is a partnership firm of three partners namely, Mr. 4. The Petitioner closed its business in June 2021. However, on 2nd February 2022, the Petitioner was served with a Show Cause Notice (hereinafter, ‘SCN’) for cancellation of