Super Traders Vs Principal Commissioner (Delhi High Court)
The Delhi High Court considered a writ petition challenging a show cause notice dated 06.07.2026 proposing cancellation of the petitioner’s GST registration. The petitioner submitted that an earlier show cause notice dated 10.06.2026 for the same purpose had been dropped by order dated 29.06.2026, but a fresh notice was issued within a week and the GST registration was suspended.
The petitioner informed the Court that a reply to the fresh notice had already been filed and sought an early decision on the suspension. The respondents stated that a personal hearing was fixed for 15.07.2026. The Court directed the petitioner to appear before the issuing authority on 15.07.2026 at 11:30 A.M. and directed the competent authority to decide at least the question of continuation of the GST registration suspension by 16.07.2026. It also expected the competent authority to make sincere endeavours to pass the final order expeditiously. The writ petition was disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Through the present Petition, the Petitioner seeks issuance of a writ in the nature of certiorari for quashing the Show Cause Notice [‘SCN’] dated 06.07.2026 [‘Impugned SCN’] proposing cancellation of the Petitioner’s Goods and Services Tax Registration [‘GST Registration’].
