$~71 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8793/2026, CM APPL. 41209/2026 MRIDULA GUPTA PROPRIETOR OF M S SANCHI INTERNATIONAL .....Petitioner Through: Mr. Mani Bhadra Jain and Mr. Sushant Singhal, Advs. versus THE SUPERINTENDENT CGST RANGE 18 COMMISSIONERATE DELHI & ANR. .....Respondents Through: Mr. Aakarsh Srivastava, Senior Standing Counsel CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 06.07.2026 1. Through the present Writ Petition, the Petitioner, inter-alia, seeks, quashing the Order dated 06.01.2025 (hereinafter Impugned Order) passed by the Superintendent, CGST, Range-18, Commissionerate - Delhi, cancelling the GST registration of the Petitioner with retrospective effect from 01.07.2023. 2. The GST registration of the petitioner was cancelled with retrospective effect on the ground that, despite being afforded an opportunity, the petitioner did not choose to file a reply and, upon verification, it was found that the petitioner was not conducting any business. The petitioner's firm was also not in existence. 3. Against the Impugned Order the Petitioner has a remedy of filing application for revocation of cancellation of GST registration as well as appeal. 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 08/07/2026 at 12:17:49 4. Hence, the Petitioners, if so advised may avail statutory remedy. 5. Accordingly, the Petition stands disposed of in above mentioned terms. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 06, 2026 Pallavi/hp 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 08/07/2026 at 12:17:49