Writ petition concerning cancellation of GST registration and whether the cancellation is retrospective or effective from the show cause notice date. On the respondents' consent, the court set aside the impugned order, remanded for fresh hearing, and left the operative date of any cancellation open.
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MULCHAND VISHWA NATH .....Petitioner
Through: Mr. M. A. Ansari, Ms. Tabbassum Firdause, Mr. Sameed Salim, Mr. Imran Ahmad and Mr. Ahmad Ansari, Advocates.
versus
COMMISSIONER OF DGST & ANR. .....Respondents Through: Mr. Sumit K. Batra, Panel Counsel, GNCTD.
CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL
O R D E R % 05.02.2026
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 07/02/2026 at 13:05:16
NITIN WASUDEO SAMBRE, J
AJAY DIGPAUL, J
FEBRUARY 5, 2026 Ab/st
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 07/02/2026 at 13:05:16
1 issue framed by the court
Whether cancellation of registration operates retrospectively or from the date of the show cause notice.
Mulchand Vishwa Nath
Commissioner of DGST
Nitin Wasudeo Sambre
Ajay Digpaul
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
