Disposed

M/S Global Products and Traders v. Pr Commissioner of Goods and Service Tax, West Delhi

Delhi HC16 Sept 2026W.P.(C)/13528/2026

Case brief

AI extract

What is this about?

In this writ petition for mandamus seeking restoration of GST registration, the Petitioner challenged a cancellation order based on non-existence at the registered premises. This Court, noting that the statutory remedy under Section 30 of the CGST Act is available, left the Petitioner's remedy to be pursued through that channel or via appeal, and disposed of the writ petition.

What the court decided

AI extract

M/S Global Products and Traders Vs Pr Commissioner of… — GST and Indirect Tax | Delhi HC (2026)

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$~55

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* IN THE HIGH COURT OF DELHI AT NEW DELHI

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CNR No. DLHC010439052026

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- W.P.(C) 13528/2026 and CM APPL. 63094/2026 M/S GLOBAL PRODUCTS AND TRADERS .....Petitioner Through: Mr.Adv.[Appearance not given]

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versus

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PR COMMISSIONER OF GOODS AND SERVICE TAX, WEST DELHI .....Respondent Through: Mr. Atul Tripathi, SSC along with Mr. Shubham Mishra, Mr. Gaurav Mani Tripathi and Mr. Akshay Sagar, Advs.

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CORAM:

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HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

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O R D E R 16.09.2026

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Through the present Writ Petition, the Petitioner prays for issuance of a Writ in the nature of Mandamus directing restoration of its GST Registration No.07RSVPS3725Q1Z5 and setting aside of the order dated 31.07.2026, whereby its GST Registration was cancelled.

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The GST Registration of the Petitioner has been cancelled on the ground that the Petitioner was not found to be in existence at the registered premises when physical verification was carried out on 08.07.2026.

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The Petitioner has a statutory remedy of filing an application under Section 30 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as the ‘CGST Act’] for revocation of cancellation of GST Registration.

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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 17/09/2026 at 12:01:05

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In view of the aforesaid, the Petitioner, if so advised, may avail the remedy under Section 30 of the CGST Act or prefer an Appeal, in accordance with law.

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The present Writ Petition, along with the pending application, is disposed of.

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ANIL KSHETARPAL, J.

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SHAIL JAIN, J.

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SEPTEMBER 16, 2026

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s.godara/shah

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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 17/09/2026 at 12:01:05

M/S Global Products and Traders v. Pr Commissioner of Goods and Service Tax, West Delhi

Case brief

What is this about?

What the court decided

M/S Global Products and Traders v. Pr Commissioner of Goods and Service Tax, West Delhi

Case brief

What is this about?

What the court decided

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