Disposed¶23

Sn Traders v. Commissioner of Cgst, Delhi North & Anr.

Delhi HC3 Nov 2025W.P.(C)/16672/2025

Case brief

AI extract

What is this about?

SN Traders v. Commissioner of CGST, Delhi North & Anr., W.P.(C) 16672/2025 (Delhi HC, DB, 03.11.2025): writ under Article 226 against retrospective cancellation (w.e.f. 22.05.2023) of GST registration by order dated 14.02.2024; appeal filed 23.04.2025 unlisted; prayer for condonation of delay based on medical documents of petitioner's mother; petition disposed of with direction to appear before Appellate Authority on 08.12.2025; no merits adjudication; no precedent discussed.

What did the court decide?

Petition disposed of with directions: Petitioner to appear before the Appellate Authority on 08th December, 2025 and file documents; Appellate Authority to decide the appeal in accordance with law; all rights and remedies left open; pending applications, if any, disposed of. ¶23

Sn Traders Vs Commissioner of Cgst, Delhi North & Anr. — Writ and Judicial Review | Delhi HC (2025)

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$~79

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 16672/2025

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SN TRADERS .....Petitioner Through: Mr. M. A. Ansari, Mr. TabbassumFirdause, Mr. Sameed Salim, Mr. Imran Ahmad, Mr. Ahmad Ansari, Advs.

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versus

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COMMISSIONER OF CGST, DELHI NORTH & ANR.

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.....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Shashank Kumar, Mr. Dipak Raj, Advs. for R-1.

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CORAM:

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JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

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O R D E R % 03.11.2025

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This hearing has been done through hybrid mode.

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The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia , challenging the impugned order dated 14th February, 2024 passed by the Respondent Department (hereinafter, ‘impugned order’) .

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Vide the impugned order, the Goods and Services Tax registration (hereinafter, ‘GST registration’) of the Petitioner firm has been cancelled retrospectively, w.e.f. 22nd May, 2023.

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A brief background of the Petitioner’s case is that, a Show Cause Notice dated 22nd May, 2023, was issued to the Petitioner. Thereafter, a

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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 07/11/2025 at 12:38:38

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reply to the same was filed by the Petitioner on 29th May, 2023. Despite this, the GST registration of the Petitioner has been cancelled retrospectively, vide the impugned order.

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The Petitioner is stated to have preferred an appeal against the impugned order, on 23rd April, 2025. However, the same is stated to have not been listed for hearing yet.

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Ld. Counsel for the Petitioner prays that the delay in filing the said appeal may be condoned. For the same, reliance is placed upon certain medical documents of the mother of the Petitioner.

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Since the appeal has already been filed, let the Petitioner appear before the Appellate Authority on 08^th December, 2025, and file the documents before the Appellate Authority.

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The Appellate Authority shall decide the Appeal in accordance with law.

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All rights and remedies are left open in respect of any order that may be passed by the Appellate Authority.

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Accordingly, the present petition is disposed of in above terms. Pending applications, if any, are also disposed of.

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PRATHIBA M. SINGH, J

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SHAIL JAIN, J

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NOVEMBER 3, 2025/ tg/sm

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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 07/11/2025 at 12:38:38

Sn Traders v. Commissioner of Cgst, Delhi North & Anr.

Case brief

What is this about?

What did the court decide?

Sn Traders v. Commissioner of Cgst, Delhi North & Anr.

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

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