$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010111312026 + W.P.(C) 3667/2026, CM APPL. 17872/2026 KRIPKON COLLECTIONS PVT. LTD. THROUGH ITS DIRECTOR MR.PARVESH .....Petitioner Through: Mr. Santanu Kanungo, Mr. Pankaj Mehra and Ms. Samta Sharma, Advs. versus PRINCIPAL COMMISSIONER CENTRAL GST, DELHI AND ANR. .....Respondents Through: Ms. Anushree Narain SSC, Mr. Apurv Yadav and Mr. Naman Choula, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 29.09.2026 1. Through the present Writ Petition, the Petitioner prays for the following relief:- “(a) Issue a Writ of Certiorari or any other appropriate writ, order, or direction quashing the Impugned Order for Cancellation of Registration dated 24.05.2025 passed by the Respondent No. 2, along with the Show Cause Notice dated 30.01.2025, as being ultra vires, arbitrary, and violative of the principles of natural justice (b) Issue a Writ of Mandamus directing the Respondents to forthwith restore the GST registration of the Petitioner (GSTIN: 07AALCK01521ZW) with retrospective effect, so as to enable the Petitioner to file its pending returns and discharge its statutory tax liabilities.” 2. Learned counsel representing the Respondents has already filed his Counter Affidavit, wherein it is alleged that, at the time of inspection carried out at the declared business premises of the Petitioner, it was found that no business was being carried out at 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 01/10/2026 at 12:02:37 said premises. 3. Learned counsel representing the Petitioner submits that the Petitioner-Company has since undergone a change in management and new Directors have taken over the Company. He submits that the Petitioner-Company is inclined towards restoration of its GST Registration (‘GSTR’). 4. Yesterday, learned counsel representing the Respondents was requested to suggest a practical solution to the issue, particularly since the Petitioner would not have access to the web portal. 5. Today, learned counsel representing the Respondents submits that the Petitioner may be permitted to file an application for revocation of its GSTR manually, which can be considered and decided within a period of one month from the date of filing of such application. 6. Learned counsel representing the Petitioner has no objection to the aforesaid course of action. 7. In view of the aforestated, the present Writ Petition is disposed of. 8. Needless to observe that the present Order has been passed in the peculiar facts and circumstances of the present case. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. SEPTEMBER 29, 2026/da/hr 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 01/10/2026 at 12:02:37