Param Infrawell Private Limited Vs State of NCT of Delhi & Ors. (Delhi High Court)
The writ petition before the Delhi High Court challenged the cancellation of the petitioner’s GST registration pursuant to an appellate order dated 30 April 2025, which arose from an earlier cancellation order dated 17 January 2023 issued following a show cause notice (SCN) dated 8 November 2022. The SCN alleged non-filing of returns under Section 39 of the Central Goods and Services Tax Act, 2017. The petitioner admitted that no reply was filed to the SCN and that the personal hearing was not attended, resulting in retrospective cancellation of registration with effect from 2 July 2017. An appeal against the cancellation was dismissed as time-barred, leading to the present writ petition.
The petitioner contended that the appellate order relied on a ground—non-existence of the principal place of business—that did not form part of the SCN, rendering the impugned order unsustainable. The respondent opposed condonation of delay, relying on a coordinate bench decision holding such delay non-condonable, and pointed out that the broader issue of condonation by the adjudicating authority was pending before the Supreme Court.
The Court noted interim directions in another matter where time to file statutory appeals had been extended, and the subsequent Supreme Court order granting additional time to prefer statutory appeals while directing consideration of delay, particularly where remedies were being pursued before courts. In the present case, the delay was substantial—the cancellation order dated 17 January 2023 was appealed on 13 December 2024—and the petitioner’s contentions had not been examined on merits even by the adjudicating authority.
