$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1669/2024 R S ENTERPRISES .....Petitioner Through: None.

versus SALES TAX OFFICE CLASS II/ AVATO WARD 62 &

ANR. .....Respondents Through: Mr. Shubham Tyagi, SSC, CBIC with Ms. Navruti Ojha, Adv.

Mr. K.G.Gopalakrishnan, Adv.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 15.12.2025

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the Show Cause Notice (hereinafter, ‘SCN’) dated 01^st August, 2021 as also the Order for Cancellation of Registration dated 19th July, 2022 (hereinafter, ‘impugned order’). The said order was challenged by the Petitioner before the concerned Appellate Authority, however, the same was dismissed vide order dated 22nd December, 2023.

3. In the present case the Petitioner was issued a SCN on 01^st August, 2021 as to why the GST Registration of the Petitioner ought not to be cancelled. The grounds alleged in the SCN were of fraud, willful mis- statement and suppression of facts. The Petitioner was directed to file a reply to the SCN.

4. On the aspect of reply, there is som