$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 19013/2025 & CM APPL. 79203/2025 SAMEER SETH .....Petitioner Through: Ms. Mamta Sharma and Mr. R.

Gopalakannan, Advocates.

versus DEPARTMENT OF TRADE AND TAXES .....Respondent Through: Mr. Abhinav Singh, Ms. Swega Aggarwal and Mr. Rishab Mittal, Advocates. CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R

% 20.01.2026

1. On 10^th September, 2025, a show-cause was slapped on the petitioner for cancellation of his GST registration for availing illegally input tax credits. The said act on the part of the petitioner was strived to be contrary to the statutory mandate provided under Section 16 of the CGST Act, 2017.

2. With the show-cause notices, there was an order of suspension on the registration, the petitioner approached before this Court seeking relief directing the respondent to consider the reply and pass an appropriate order in the matter.

3. The petitioner appears to have submitted a reply on 18^th September, 2025, in which the petitioner has sought certain documents on which the show-cause notice is placed.

4. It appears that this Court on 16^th December, 2025 issued notice to the responden