$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17762/2024 SUNPLAST INDIA THROUGH ITS PROPRIETOR GULAB NAGAR .....Petitioner Through: Mr. Anurag Rajput, Mr. Sahil Puri, Mr. Sahib Rajput, Mr. Dhruv Bhardwaj and Mr. Hardik Saxena, Advs. Versus AVATO WARD 26 STATE GOODS AND SERVICE TAX & ANR. .....Respondents Through: Mr. Avishkar Singhvi, ASC along with Ms. Divya Prabha Singh, Mr. Vivek Kr. Singh, Mr. Naved Ahmed and Ms. Sakshi Raman, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 24.01.2025 CM APPL. 75529/2024 (EX.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 17762/2024 1. This writ petition has been preferred impugning the order dated 20 November 2024 pursuant to which the application made by the writ This is a digitally signed order. 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 28/01/2025 at 14:28:41 petitioner for voluntary cancellation of its Goods and Services Tax [„GST’] registration has come to be rejected. 2. We find that the impugned order fails to assign any reason whatsoever and which may have indicated what could have possibly weighed upon the respondents in not acceding to the prayer for voluntary cancellation. 3. This becomes apparent from a perusal of the impugned order which reads thus:- “Form GST REG-05 [See Rule 9(4)] Reference Number: ZA07112408 1 860N Date:20/11/2024 To GULAB NAGAR 459/B, New Delhi, DALHAI MOHALLA GALI No. 13 AND 14, Central Delhi, Delhi, 110006 GSTIN (If available)- 07BDJPN3918B1ZP Order of Rejection of Application for Cancellation This has reference to your reply filed vide ARN AA0708240386317 dated 13/08/2024. The reply has been examined and the same has not been found to be satisfactory for the following reasons: Therefore, your application is rejected in accordance with the provisions of the Act.” In view of the aforesaid, we find ourselves unable to sustain the order impugned. 4. The writ petition is accordingly allowed. The impugned order dated 20 November 2024 is hereby quashed. The application for cancellation as made shall consequently be taken up for consideration afresh and be disposed of by the competent authority in accordance This is a digitally signed order. 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 28/01/2025 at 14:28:41 with law. 5. All rights and contentions of respective parties on merits are kept open. YASHWANT VARMA, J. HARISH VAIDYANATHAN SHANKAR, J. JANUARY 24, 2025/RW This is a digitally signed order. 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 28/01/2025 at 14:28:41