$~53 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 15.07.2024 + W.P.(C) 9518/2024 M/S BIRCHAND .....Petitioner Through: Mr.Sanjeev, Advocate.

versus COMMISSIONER OF DGST, DELHI AND OTHERS .....Respondent Through: Mr.Aviskar Singhvi, ASC, Mr.Shubham Kumar, Mr.Vivek Kumar Singh, and Mr.Naved Ahmed, Advocates. CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA VIBHU BAKHRU, J. (ORAL

1. Issue notice. The learned counsel for the respondent accepts notice.

2. The petitioner has filed the present petition impugning the order dated 19.04.2024 (hereafter the impugned order)passed by the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) / the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) whereby the petitioner’s appeal against the order dated 30.12.2021 (hereafter the impugned cancellation order)

cancelling its GST Registration, was rejected.

Signature Not Verified Digitally Signed W.P. (C) 9518/2024 Page 1 of 4 By:KAMLA RAWAT Signing Date:22.07.2024

3. The petitioner was carrying on business since prior to the roll out of the CGST regime with effect from 01.07.2017. Accordingly, he