$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 12734/2025 MULCHAND VISHWA NATH .....Petitioner Through: Mr. M. A. Ansari, Ms. Tabbassum Firdause, Mr. Sameed Salim, Mr. Imran Ahmad and Mr. Ahmad Ansari, Advocates. versus COMMISSIONER OF DGST & ANR. .....Respondents Through: Mr. Sumit K. Batra, Panel Counsel, GNCTD. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 05.02.2026 1. The question which warrants consideration is whether the cancellation shall be retrospective or from the date of the show cause notice. 2. In response to the Court’s query, the respondents submits that the Court may pass an appropriate order by remanding the matter back. 3. In that view of the matter, we deem it appropriate to partly allow the present petition by setting aside order dated 20th January, 2023 and permit the petitioner to appear before the competent authority on 16th February, 2026 and after hearing, appropriate order be passed in the matter including that of the date from which the cancellation, if so, effected shall be operative from. 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 07/02/2026 at 13:05:16 4. The order be communicated to the petitioner within a period of four weeks thereafter. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J FEBRUARY 5, 2026 Ab/st 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 07/02/2026 at 13:05:16