M/s SAMAYSHRISTI ENTERPRISES v. SUPERINTENDENT, RANGE – 31, GST DIVISION, NEW DELHI.

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

M/s SAMAYSHRISTI ENTERPRISES

SUPERINTENDENT, RANGE – 31, GST DIVISION, NEW DELHI.

W.P.(C) 2912/2024 dated 27.02.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 29

Decision : In favour of assessee

Cancellation of GST Registration –Petitioner has applied for cancellation of its registration & is aggrieved by the impugned order dated 03.01.2024, by which application is rejected with a reason that “The taxpayer neither attended personal hearing on stipulated date and time nor submitted requisite reply against the query raised. Accordingly, request for cancellation of GST registration is rejected under the provision laid down in Section 29 of CGST Act, 2017.” – Learned counsel for petitioner filed application on 21.11.2023 due to financial stringency the petitioner had closed down all business activities and was no longer interest in continuing the business. – Held- The Court after perusing the facts of this case observed that the order dated 03.01.2024 does not qualify as an order rejecting the application seeking cancellation of GST registration as the same is bereft of any details or reasons and accordingly the same cannot be sustained. Thus, the order dated 03.01.2024 is set aside. The application of the Petitioner seeking cancellation is allowed. The GST registration of the Petitioner shall now be treated as cancelled with effect from 21.11.2023 i.e., the date when the petitioner applied for cancellation of GST registration.

Represented By:

Counsel for the Petitioner: Pulkit Verma & Peyush Pruthi, Advocates

M/s SAMAYSHRISTI ENTERPRISES v. SUPERINTENDENT, RANGE – 31, GST DIVISION, NEW DELHI.

M/s SAMAYSHRISTI ENTERPRISES v. SUPERINTENDENT, RANGE – 31, GST DIVISION, NEW DELHI.

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