Delhi High Court
W.P.(C)/14216/2026 of MRJ TRADING THROUGH ITS PROPRIETOR SAMBHAV JAIN Vs THE COMMISSIONER, CGST, DELHI WEST COMMISSIONERATE on 29 September 2026
HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010462212026 + W.P.(C) 14216/2026, CM APPL. 66549/2026, CM APPL. 66550/2026 MRJ TRADING THROUGH ITS PROPRIETOR SAMBHAV JAIN .....Petitioner Through: Mr. Rishabh Jain, Mr. Shubham Jain and Mr. Yuvraj Singh, Advs. versus THE COMMISSIONER, CGST, DELHI
$~40
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IN THE HIGH COURT OF DELHI AT NEW DELHI
#
CNR No. DLHC010462212026
+
W.P.(C) 14216/2026, CM APPL. 66549/2026, CM APPL.
66550/2026
MRJ TRADING THROUGH ITS PROPRIETOR SAMBHAV
JAIN
.....Petitioner
Through:
Mr. Rishabh Jain, Mr. Shubham
Jain and Mr. Yuvraj Singh,
Advs.
versus
THE
COMMISSIONER,
CGST,
DELHI
WEST
COMMISSIONERATE
.....Respondent
Through:
Mr.Adv.[Appearance not given]
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL
HON'BLE MR. JUSTICE BHARAT PARASHAR
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O R D E R
% 29.09.2026
1. The Petitioner prays for quashing of the order dated 25.06.2025, whereby his GST Registration No. 07BAGPJ6722B1Z2 was cancelled with effect from 01.10.2024.
2. The Petitioner was served with a Show Cause Notice alleging that he had failed to file returns for a continuous period of six (06) months.
3. The Petitioner had also applied for cancellation of his GST Registration, which application was rejected on 11.03.2025.
4. Learned counsel representing the Petitioner submits that the Petitioner has already closed his business and is no longer interested in continuing with his GST Registration. It is further submitted that the Petitioner has filed his pending returns on 03.08.2026. 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 01/10/2026 at 12:03:06
5. Learned counsel representing the Respondent, upon verification of the facts, submits that, as of now, there is no allegation of any wrongdoing on the part of the Petitioner.
6. The Show Cause Notice issued to the Petitioner did not indicate any intention on the part of the Department to cancel his GST Registration with retrospective effect. In the absence of any such intention having been indicated in the Show Cause Notice, the cancellation of the GST Registration with retrospective effect could not have been ordered.
7. Learned counsel representing the Petitioner also relies upon the judgment passed by the Division Bench of this Court in W.P.(C) 13747/2025, titled Smart World Communications vs. Commissioner of Central Tax and CGST, Delhi North1.
8. Keeping in view the aforesaid position, the order cancelling the Petitioner’s GST Registration with retrospective effect is set aside. However, the cancellation of the GST Registration shall continue to operate prospectively. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. SEPTEMBER 29, 2026 s.godara/pal 1 (2025) 34 Centax 427 (Del.) 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 01/10/2026 at 12:03:06