$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010484222026 + W.P.(C) 14851/2026 & CM APPL. 69584/2026 M/S ROYAL TOURISM AND CATERER PVT. LTD. .....Petitioner Through: Mr. Saurabh Mishra, Adv. [through VC] versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Manish Kumar (SPC) with Ms. Pargya Bharti (GP) and Mr. Kumar Gaurav, Adv. for R-1 Ms.Anushree Narain, SSC, with Mr.Apurv Yadav, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 09.10.2026 1. Against the Order-in-Appeal passed by the Appellate Authority, the Petitioner has an alternative statutory remedy of appeal before GST Appellate Tribunal (GSTAT). 2. Substantively, the Petitioner by way of present Writ Petition prays for revocation of the order cancelling its GST registration. 3. Learned counsel representing the Respondent discloses that on two prior occasions as well, the Petitioner’s GST registration was cancelled for various defaults. On the second occasion, the Petitioner had filed an application for revocation, which was allowed even though it was filed after considerable delay. 4. In this case, the Petitioner filed the statutory appeal before the Appellate Authority after a delay of 637 days. Consequently, 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 13/10/2026 at 10:36:08 application filed by the Petitioner was dismissed by the Appellate Authority. 5. Keeping in view the aforesaid facts and circumstances, the Petitioner, if so advised, may avail remedy of appeal before the GSTAT. 6. The writ petition, along with pending application(s), stands disposed of accordingly. ANIL KSHETARPAL, J BHARAT PARASHAR, J OCTOBER 9, 2026/DH/MN 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 13/10/2026 at 10:36:08