Shivam Polymer Through Its Proprietor Virender v. Assistant Commissioner Ward 26 State Goods And Service Tax & ANR.
$~70 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1690/2025 SHIVAM POLYMER THROUGH ITS PROPRIETOR VIRENDER .....Petitioner Through:
Mr. Dhruv Bhardwaj, Adv.
versus ASSISTANT COMMISSIONER WARD 26 STATE GOODS AND SERVICE TAX & ANR.
.....Respondents Through:
Mr. Abhinav Sharma and Ms.
Avsi Malik, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR % 11.02.2025
O R D E R
CM APPL. 8230/2025 (Ex.) Allowed, subject to all just exceptions.
The application stands disposed of.
W.P.(C) 1690/2025 1.
The writ petitioner is constrained to approach this Court consequent to a purported failure on the part of the respondents to try and dispose of the revocation application which had been moved on 16 January 2024.
2.
We find from the disclosures made on the record that the Goods and Services Tax ['GST'] registration of the writ petitioner had been cancelled in terms of an order dated 04 January 2024 and which was ordained to come into effect retrospectively from 31 March 2022. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/02/2025 at 12:10:56
3.
Although, the petitioner did move an application for revocation on 16 January 2024, the same has not been disposed of till date. 4.
We, consequently, dispose of the writ petition with a direction to the competent authority to ensure that the pending revocation application is disposed of with due expedition and preferably within a period of two weeks from today.
5.
All rights and contentions of respective parties on merits are kept open.
YASHWANT VARMA, J HARISH VAIDYANATHAN SHANKAR, J FEBRUARY 11, 2025/RW The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/02/2025 at 12:10:56