Allowed

M/S Kuber Enterprises v. the Principal Commissioner, Delhi GST

Delhi HC8 Aug 2025W.P.(C)/11353/2025

Case brief

AI extract

What is this about?

In a writ petition, the Delhi High Court allowed the petitioner’s application to process its request for GST registration cancellation after the petitioner submitted an affidavit with the required future contact details, directing the authority to pass an order within one month.

What did the court decide?

Application for cancellation of GST registration to be processed and an order passed within one month.

M/S Kuber Enterprises Vs the Principal Commissioner… — GST and Indirect Tax | Delhi HC (2025)

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$~33

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 11353/2025

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M/S KUBER ENTERPRISES .....Petitioner Through: Mr. Shivender Kumar Sharma, Adv.

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versus

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THE PRINCIPAL COMMISSIONER, DELHI GST .....Respondent Through: Mr. Sumit K Batra, Adv. (9911211000)

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CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RENU BHATNAGAR

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O R D E R

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% 08.08.2025

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This hearing has been done through hybrid mode. CM APPL. 46598/2025

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Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 11353/2025

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The present petition under Article 226 of the Constitution of India has been filed by the Petitioner, inter alia, seeking to quash order dated 29th January, 2025 vide which the Petitioner’s application for cancellation of GST registration has been rejected.

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The Petitioner - M/s Kuber Enterprises is the sole proprietary concern owned by Ms. Vimla Devi. The Petitioner had obtained a GST registration on 6^th July 2023 bearing reference number GSTIN 07AOWPD1881Q1Z3.

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The brief background of this case is that on 29^th July 2024, a Show Cause Notice (hereinafter, ‘ SCN ’) was issued as to why the GST registration of the Petitioner should not be cancelled. The said SCN was based on the

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 12/08/2025 at 12:59:05

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ground that invoices were issued by the Petitioner without supply of goods and services. A reply to the said SCN was filed by the Petitioner pursuant to which, the said proceedings were dropped.

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Thereafter, the Petitioner filed an application seeking cancellation of GST registration on 13^th January 2025. Further information was sought by the Respondent in respect of the said application. However, on 29^th January 2025, the Petitioner’s application was rejected.

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The Petitioner again applied for cancellation of registration on the same date i.e., 29^th January 2025. Further information was sought but that request has not been processed. Hence, this petition seeking processing of the request. 8. Today, on enquiring, the Court is informed that the information which is needed by the Respondent-GST Department is the future contact details of the Petitioner. The Petitioner has now filed an affidavit dated 6^th August 2025 giving the required contact details as under:-

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AddressE 13, Shivaji Road, Adarsh Nagar, Shanjar Pur, North West Delhi, Delhi-110033 Mobile No.91 7011026058. E-Mail- [email protected]

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The said affidavit has been taken on record. Considering the information has been furnished, the application for cancellation of registration filed by the Petitioner be processed and an order be passed within one month after taking the information into consideration.

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A copy of this order be placed before the Authority dealing with the application for cancellation of registration.

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The writ petition is disposed of in the aforesaid terms. Pending

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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 12/08/2025 at 12:59:05

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applications, if any, are also disposed of.

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PRATHIBA M. SINGH, J

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RENU BHATNAGAR, J

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AUGUST 8, 2025/ kk/Ar.

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M/S Kuber Enterprises v. the Principal Commissioner, Delhi GST

Case brief

What is this about?

What did the court decide?

M/S Kuber Enterprises v. the Principal Commissioner, Delhi GST

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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