Sandhya Bhardwaj v. Union of India & Anr

O R D E R %

18.08.2026

¶1Through the present Writ Petition, the Petitioner seeks quashing of the Show Cause Notice dated 29th October, 2023, whereby the Petitioner was called upon to show cause as to why an order cancelling his Goods and Services Tax (hereinafter, "GST") Registration be not passed.

¶2It is an admitted position that an order cancelling the Petitioner's GST Registration was subsequently passed on 30th October, 2023. Learned Counsel appearing for the Petitioner submits that the Petitioner's GST Registration had earlier also been cancelled; however, an application seeking revocation of the said cancellation was allowed on 27th September, 2023. He submits that, immediately thereafter, another Show Cause Notice dated 29th September, 2023, came to be issued.

¶3Learned Counsel appearing for the Respondent, on the other This is a digitally signed order. hand, submits that the competent authority was required to select the option for seeking certain clarifications from the Petitioner. However, inadvertently, the option for revocation of the Petitioner's GST Registration was selected, resulting in issuance of the impugned notice.

¶4This Court has further been informed that, upon inspection of the premises, the Petitioner's Firm was found to be non-existent.

¶5Against the order cancelling his GST Registration, two statutory remedies are available to Petitioner, namely, to seek revocation of the cancellation of the GST Registration or to prefer an appeal before the competent Appellate Authority.

¶6In view of the disputed questions of fact arising for consideration, this Court is not inclined to exercise its writ jurisdiction and accordingly, relegates the Petitioner to the aforesaid statutory remedies.

¶7In case the Petitioner files an application seeking revocation of the cancellation of his GST Registration or prefers an appeal, as the case may be, within a period of 15 days from today, the same shall be considered and decided on merits without being rejected on the ground of limitation.

¶8With the aforesaid observations, the present Writ Petition, along with pending application(s), if any, stands disposed of.

ANIL KSHETARPAL, J.

SHAIL JAIN, J. AUGUST 18, 2026/PT/MM This is a digitally signed order.

* IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010089332024 + W.P.(C) 342/2024, CM APPL. 1552/2024 SANDHYA BHARDWAJ .....Petitioner Through: Mr. Kanhaiya Singhal, Ms. RupamKumari, Mr. Udit Bakshi& Ms. Avantika Shankar, Advs. versus UNION OF INDIA & ANR. .....Respondents Through: Mr. Anish Roy, SSC CBIC CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN