$~69 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8770/2026 SURENDER KUMAR HUF .....Petitioner Through: Counsel (Appearance not given). versus THE SUPERINTENDENT CGST RANGE 18 COMMISSIONERATE DELHI & ANR. .....Respondents Through: Mr. Shlok Chandra, SSC with Mr. Parikshit Singh Bhati, Ms. Lolita Crasta & Mr. Udit Dad, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 06.07.2026 CM APPL. 41144/2026 (for exemption) 1. Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 8770/2026 2. Through the present writ petition, the petitioner seeks, inter alia, quashing of the Order dated 24.10.2024 cancelling its GST registration with retrospective effect from 27.07.2017, the Order dated 06.06.2025 rejecting its application for revocation of cancellation, and consequential restoration of its GST registration. 3. 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 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 12:17:47 petitioner was not conducting any business. The Petitioner's firm was also not in existence. 4. Against the order dismissing the petitioner's application for revocation of GST registration, a statutory appeal is maintainable. 5. Hence, the petitioner may avail the statutory alternative remedy. 6. Accordingly, the writ petition stands disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J JULY 6, 2026/pd/rm 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 12:17:47