Delhi High Court
W.P.(C)/14441/2026 of SAMARTH ENTERPRISES Vs DEPARTMENT OF TRADE AND TAXES & ANR. on 29 September 2026
HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010469992026 + W.P.(C) 14441/2026, CM APPL. 67683/2026 SAMARTH ENTERPRISES .....Petitioner Through: Mr. Arvind Duggal, Adv. versus DEPARTMENT OF TRADE AND TAXES & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.
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IN THE HIGH COURT OF DELHI AT NEW DELHI
#
CNR No. DLHC010469992026
+
W.P.(C) 14441/2026, CM APPL. 67683/2026
SAMARTH ENTERPRISES
.....Petitioner
Through:
Mr. Arvind Duggal, Adv.
versus
DEPARTMENT OF TRADE AND TAXES & ANR.
.....Respondents
Through:
Mr. Sumit K. Batra and Ms.
Priyanka Jindal, Advs.
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. Through the present petition, the Petitioner prays for quashing of the order dated 02.07.2026, whereby his GST Registration No.07AFUFS1992L1Z0 was cancelled on the ground that, upon an on-site inspection, it was found that the Petitioner was not conducting his business from the declared place of business.
2. Petitioner has averred that a Show Cause Notice was initially issued on 26.02.2026, to which the Petitioner submitted his reply, and the proceedings were dropped on 09.03.2026, subject to a field visit. Thereafter, a fresh Show Cause Notice dated 12.06.2026 was issued, to which the Petitioner submitted his reply. However, his GST Registration was cancelled vide the Impugned Order.
3. On the other hand, learned counsel appearing for the Respondent submits that the Petitioner-firm was registered in February, 2026 and reflected a turnover of Nil. In March, 2026 also, 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 12:03:07
the turnover was Nil, whereas in April, 2026, the firm is stated to have recorded a turnover of Rs.10 crores, which increased to Rs.28.49 crores in May, 2026.
4. At this stage, learned counsel appearing for the Petitioner seeks and is granted permission to withdraw the present Writ Petition with liberty to file an application seeking revocation of the cancellation of the GST Registration.
5. Learned counsel appearing for the Respondent has no objection to the same.
6. The present Writ Petition is accordingly dismissed as withdrawn with liberty as prayed for. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. SEPTEMBER 29, 2026 s.godara/pal 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 12:03:07