$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010452952026 + W.P.(C) 13967/2026 MS MELDS METAL WORKS LLP .....Petitioner Through: Mr. Kunwar Gangesh Singh and Mr. Kartikeya Chaudhary, Advs. versus GOVERNMENT OF NCT OF DELHI & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. For GNCTD. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 05.10.2026 1. Through the present Petition, the Petitioner prays for quashing of the Show Cause Notice (SCN) dated 08.04.2026, vide which the petitioner was called upon to show cause as to why it GST registration should not be cancelled 2. As per index of the pleadings, the Writ Petition was filed on 14.09.2026. 3. Learned counsel representing the Respondents submit that the Petitioner has concealed material facts from this Court as the Petitioner’s premises was searched on 09.01.2026 by Directorate General of GST Intelligence (DGGI) and sanction for prosecution of the Petitioner has been granted on 05.03.2026. 4. However, the Petitioner has intentionally suppressed these facts 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 08/10/2026 at 12:04:10 from the Court. 5. A copy of the order sanctioning prosecution of the Petitioner has also been produced. 6. At this stage, learned counsel representing the Petitioner prays for permission to withdraw the Writ Petition 7. This act resulting in abuse of the process of a constitutional Court is to be viewed seriously. 8. The parties cannot be permitted to invoke constitutional jurisdiction under Article 226, which is a discretionary jurisdiction, by suppressing material facts. 9. In any case, the Petitioner has only been issued SCN to which the Petitioner is stated to have filed a reply. 10. Keeping in view the aforesaid facts, the Writ Petition is dismissed with cost of Rs.1,00,000/- which shall be recoverable from the Petitioner as arrears of land revenue. ANIL KSHETARPAL, J BHARAT PARASHAR, J OCTOBER 5, 2026/JYH/KT 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 08/10/2026 at 12:04:10