VEENU BAJAJ ( PROPRIETOR M/S ADDVERTEX ) vs THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ANR.

Judgment text excerpt

$~79 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 22nd September, 2025 + W.P.(C) 14704/2025 & CM APPL. 60373/2025 VEENU BAJAJ ( PROPRIETOR M/S ADDVERTEX ) .....Petitioner Through: Mr. Vishal Kumar Sharma, Adv. versus THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ANR. .....Respondents Through: Ms. Samiksha Godiyal, SSC-CBIC with Mr. B.D. Rao Kundan, & Mr. Tenzing Bhutia, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 60373/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 14704/2025 3. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Order for Cancellation of Registration dated 11th December, 2024 (hereinafter, ‘impugned order’) by which the Petitioner’s GST registration has been cancelled with retrospective effect from 31st October, 2017. 4. A Show Cause Notice (hereinafter, ‘SCN’) was issued on 9th October, 2024 to the Petitioner under Section 29(2)(e) of the Central Goods and Service Signature Not Verified Digitally Signed W.P.(C) 14704/2025 Page 1 of 9 By:DHIRENDER KUMAR Signing Date:23.09.2025 18:27:04 Tax Act, 2017 (hereinafter, ‘CGST Act’) as the firm was found to be non- existent. The reply was to be filed by the Petitioner to the said SCN, however, no reply was filed by the Petitioner and the GST registration of the Petitioner got cancelled. 5. The Petitioner filed an application for revocation of the said cancellation on 16th December, 2024. However, the order has been passed rejecting the same on 16th April, 2025. Various details have been sought by the CGST Department from the Petitioner. The same ar