SHIVI KANSAL vs UNION OF INDIA THROUGH ITS SECRETARY & ORS.

Judgment text excerpt

$~73 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 8th September 2025 + W.P.(C) 13744/2025 & CM APPL. 56391/2025 SHIVI KANSAL .....Petitioner Through: Mr. Ankit Grewal, Mr. Sharad Jain & Mr. Nishant Shokeen, Advs. versus UNION OF INDIA THROUGH ITS SECRETARY & ORS. .....Respondents Through: Ms. Pushti Gupta, SPC with Mr. Sudhanshu Sharma, Adv. for R- 1(9599915879) Ms. Urvi Mohan, Adv. (7718992441) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 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 9th August 2023 (hereinafter, ‘impugned order’) by which the Petitioner’s GST registration has been cancelled retrospectively w.e.f. 1st July 2017. 3. The petition has been filed by Mr. Shivi Kansal, whose father had obtained a GST registration in the name of the firm, M/s Kansal Associates. The same was a sole proprietary concern of Late Mr. Naresh Kansal. The GST Registration No. of the proprietorship is 07AGSPK2607H1ZA and PAN Card Signature Not Verified Digitally Signed By:RAHUL W.P.(C) 13744/2025 Page 1 of 3 Signing Date:09.09.2025 17:58:56 No. is AGSPK2607H. The GST registration of the said firm was obtained on 1st July 2017. 4. On 28th April 2021, the sole proprietor of M/s Kansal Associates had passed away and thereafter, the Petitioner had filed Form GST REG-16 giving clear reasons that the sole proprietor of the said firm has passed away and at the relevant point in time i.e., 27th February 2022, no proceeding was stated to be pending against the firm. 5. However, thereafter, it came to the knowledge of the Petitioner that a Show