# ADHVIK POLYCHEM vs NIKHIL KUMAR & ANR.

Court: Delhi High Court
Date: 2026-05-20
Citation: CONT.CAS(C)-871/2026 2026:DHC:4645
Petitioner: ADHVIK POLYCHEM
Respondent: NIKHIL KUMAR & ANR.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/58720052026CCP8712026_154915.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 20.05.2026 CONT.CAS(C) 871/2026 ADHVIK POLYCHEM .....Petitioner Through: Mr. Suresh Chaudhary and Mr. Gagan Kr. Singhal, Advs. (through v/c) versus NIKHIL KUMAR & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs., GNCTD. CORAM: HON'BLE MR. JUSTICE SACHIN DATTA SACHIN DATTA, J. (ORAL) CM APPL.32903/2026 (Exemption) 1. Allowed, subject to all just exceptions. 2. Application stands disposed of. CONT.CAS(C) 871/2026 3. At the outset, learned counsel for the respondents submits that the petitioner’s application seeking cancellation of GST registration shall be disposed of expeditiously. 4. It is noticed that vide judgment/order dated 20.02.2026, the respondents were directed to take and communicate the requisite decision within a period of four weeks therefrom. Evidently, an inordinate delay has taken place on the part of the respondents in taking the requisite decision. 5. Be that as it may, the undertaking given on behalf of the respondents 6. Let the requisite decision be taken latest within a period of three weeks from today, failing which the concerned official/s shall be liable to face action 

https://niyam.ai/judgements/high-court/2026/may/adhvik-polychem-vs-nikhil-kumar-anr