M/S SUMIT SAREE CENTRE THROUGH ITS PROPRIETOR MR. RAJESH KUMAR vs COMMISSIONER OF DGST & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 9th September, 2025 W.P.(C) 13773/2025 & CM APPL. 56451/2025 M/S SUMIT SAREE CENTRE THROUGH ITS PROPRIETOR MR. RAJESH KUMAR .....Petitioner Through: Mr. Parvesh Bansal, Mr. Rahul Bansal and Ms. Shivani Aggarwal, Advs. (M: 8447946432) versus COMMISSIONER OF DGST & ANR. .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil), GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 56451/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 13773/2025 3. The Petitioner has filed the present petition under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned order dated 10th July, 2023 passed by the Sales Tax Officer Class II, AVATO, Ward 21(hereinafter ‘impugned order’) by which the GST registration of the Petitioner has been cancelled retrospectively with effect from 21st July, 2017. 4. A brief background of the present case is that, the Petitioner - M/s Sumit Saree Centre is a proprietary concern of Mr. Rajesh Kumar. The Petitioner W.P.(C) 1