$~51 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 19^th January, 2026 + W.P.(C) 655/2026 M/S GLO INTERIO THROUGH ITS PROPRIETOR C.S.CHHEDA (HUF)

ASHAM TIMBER MARKET, SORAN SINGH GODWON AT PLOT NO. 2, KH. NO. 49/18, SWARN PARK, MUNDKA, NEW DELHI – 110041. .....PETITIONER Through: Mr. Paras Chaudhry and Mohd.

Amir, Advocates Versus

1. SALES TAX OFFICER, WARD 15, ZONE 2 (JURISDICTIONAL OFFICER WHO PASSED THE ORDER-

IN-ORIGINAL), SALES TAX OFFICE NEAR WHO BUILDING, I.P. ESTATE, NEW DELHI – 110002.

.....RESPONDENT NO. 1

2. ADDITIONAL COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX APPEALS HAVING ITS OFFICE AT C.R. BUILDING, I.P. ESTATE, NEW DELHI – 110002 .....RESPONDENT NO. 2

3. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX APPEALS HAVING ITS OFFICE AT C.R. BUILDING, I.P. ESTATE, NEW DELHI – 110002 .....RESPONDENT NO. 3 Through: Mr. Sumit K. Batra and Ms.

Priyanka Jindal, Advocates CORAM:

HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT (ORAL)

NITIN WASUDEO SAMBRE, J.

CM APPL. 3234/2026 (Exemption)

1. Exemption allowed, subject to all just exceptions.

2. The application stands disposed of accordingly.

W.P.(C) 655/2026

3. The prayer in the writ petition reads thus:-

“a) Issue a Writ of Certiorari or any other appropriate Writ, Order or Direction, quashing the impugned Order-In- Appeal dated 26.09.2025 passed by Respondent No. 2, being illegal and having been passed without addressing the merits of the retrospective cancellation.

b) Issue a Writ of Certiorari or any other appropriate Writ, Order or Direction, quashing the impugned Order for Cancellation of Registration (Form GST REG-19) bearing No. ZA070121288602R dated 23.01.2021 to the extent that it cancels the GST registration retrospectively with effect from 05.06.2019.

c) Issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, directing the Respondent No. 3 to forthwith restore/revoke the cancellation of the Petitioner's GST Registration (GSTIN:07AABHC5471L2Z6), with a direction to allow the Petitioner to file pending returns after the payment of all due taxes, interest, and late fees.”

4. The petitioner was granted registration under Goods & Services Tax (‘GST’) vide Registration No.07AABHC5471L2Z6 on 5^th June, 2019.

5. It is the case of the petitioner that he, having stopped the business, applied voluntarily for cancellation of the GST Registration pursuant to the statutory mandate provided under Section 29 of the Goods & Services Tax Act (for short ‘GST Act’).

6. According to him, a Show Cause Notice was slapped on him on 14^th January, 2021, alleging that the petitioner has failed to pay any amount of tax, interest or penalty to the account of the Central/State Government beyond the period of three months from the date on which such payment became due and as such, the petitioner was called upon as to why his registration should not be cancelled.

7. It appears that the petitioner has not submitted any explanation to the said Show Cause Notice, which led to the order impugned to be passed, thereby cancelling the registration of the petitioner w.e.f. the date of its registration i.e. 5^th June, 2019.

8. Feeling aggrieved, the petitioner had approached the Appellate Authority through an appeal, whereby he had raised a ground that there are chances that the Show Cause Notice might not have been served on the petitioner.

9. Since the appeal was time barred, same was dismissed by the Appellate Authority vide cryptic order dated 26^th September, 2025. As such, this petition.

10. Learned counsel for the petitioner has made two-fold contentions-

a. That even if the proceedings are delayed at the behest of the petitioner, still this Court is required to be sensitive to the guarantee provided under Article 14 of the Constitution of India. According to him, the Show Cause Notice is as vague as it could be as neither the Show Cause Notice contains the period for which the GST amount due and payable was not deposited, but also as to the period fro