$~9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6632/2026 and CM APPL. 32611/2026 MADHAV AIRCON AND TRADERS THROUGH PROPRIETOR MAYANK SATEJA .....Petitioner Through: Mr. Rajesh Mahna, Mr. Ramanand Roy and Mr. Mayank Kouts Advs. versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 07.07.2026 1. Through the present Writ Petition, the Petitioner, inter-alia, seeks, quashing the Order dated 09.09.2024 (hereinafter ‘Impugned Order’) passed by the Sales Tax Officer Class II / AVATO, cancelling the GST registration of the Petitioner with retrospective effect from 20.11.2021. 2. The petitioner has an effective alternative statutory remedy of Revocation under Section 30 of the Central Goods and Services Tax Act, 2017(hereinafter ‘the act’) as well as a remedy of Appeal under Section 107 of the Act. 3. Section 29(2) of the Act permits the department to cancel the registration with retrospective effect on fulfilment of certain conditions. 4. Learned counsel representing the petitioner submits 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 09/07/2026 at 11:02:05 petitioner has already surrendered his registration and is no longer interested in continuing its business/services. 5. Be that as it may, once the petitioner has an effective alternative remedy available to him, the petitioner is advised to avail the same. 6. This Court declines to exercise the Writ Jurisdiction in the present case. 7. In view of the above, the Writ is disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 07, 2026/pt/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 09/07/2026 at 11:02:05