Delhi High Court Rejects Plea Against GST Registration Cancellation Over Failure To Reply To Show Cause Notices

The Delhi High Court has refused to entertain a writ petition challenging the cancellation of a firm's GST registration, noting that the assessee had failed to respond to show cause notices issued to it.

Petitioner had approached the Court challenging the order cancelling its GST registration, the subsequent order rejecting its application for revocation of cancellation, and the appellate order passed under Section 107 of the CGST Act.

The GST registration was cancelled after the firm was found to be non-existent and non-functional during an inspection.

The Division Bench of Justices Anil Kshetarpal and Harish Vaidyanathan Shankar noted that the Petitioner was issued a show cause notice on its mobile number as well as its registered email address but did not respond.

Revenue also submitted that before Petitioner's application for revocation of cancellation was dismissed, another show cause notice was issued on December 3, 2025. However, the Petitioner did not submit a reply to this notice either.

The Court observed that the final order passed by the Appellate Authority was appealable under Section 112 of the CGST Act.

“Keeping in view the aforesaid position, the Petitioner, if so advised, may avail the appellate remedy,” the Court observed and disposed of the plea.

For Petitioner: Advocate Lokesh Yadav, Adv.

For Respondent: Advocates Pranay Mohan Govil, SSC, with Priya Katare