Bhavpreet Plasto Chem India Vs Superintendent (Delhi High Court)
Summary: The Delhi High Court disposed of a writ petition filed by Bhavpreet Plasto Chem India challenging cancellation of its GST registration, rejection of its revocation application and the appellate order passed under Section 107 of the Central Goods and Services Tax Act, 2017.
The Petitioner’s GST registration had been cancelled on the ground that the firm was found non-existent and non-functional during inspection. The Court noted that a show cause notice had been sent to the Petitioner’s mobile number and registered email address, but no response was submitted. The Revenue further stated that before rejection of the revocation application, another SCN dated 03.12.2025 had been issued, to which the Petitioner also did not submit a reply.
The High Court observed that the final order passed by the Appellate Authority on 30.04.2026 was appealable under Section 112 of the CGST Act, 2017. In view of the availability of the statutory appellate remedy, the Court did not examine the merits of the cancellation or direct restoration of registration.
The Petitioner was permitted, if so advised, to avail the appellate remedy under Section 112 of the CGST Act. The writ petition and pending application were accordingly disposed of.
Cases Discussed
No judicial precedent is cited in the supplied order.
Background of GST Registration Cancellation
Bhavpreet Plasto Chem India approached the Delhi High Court seeking quashing of the order dated 15.10.2025 cancelling its GST registration, the order dated 06.01.2026 rejecting its application for revocation of cancellation, and the appellate order dated 30.04.2026 passed under Section 107 of the CGST Act.
The Petitioner also sought restoration of GST Registration No. 07BEMPRO352B2ZP. Alternatively, it sought reconsideration of its case after taking into account documents and material furnished pursuant to summons issued under Section 70 of the CGST Act.
Firm Found Non-Existent and Non-Functional
The High Court noted from the record that the Petitioner’s GST registration had been cancelled because the firm was found non-existent and non-functional when an inspection was conducted.
Following the inspection, a show cause notice was sent to the Petitioner’s mobile number as well as its registered email address. However, no response was submitted by the Petitioner.
The Revenue further informed the Court that another SCN dated 03.12.2025 had been issued before the Petitioner’s revocation application was rejected. The Petitioner did not submit a reply to this notice either.
Section 112 Appeal Available Against Appellate Order
The High Court specifically observed that the final order dated 30.04.2026, passed by the Appellate Authority, was appealable under Section 112 of the CGST Act.
Section 112 provides the statutory remedy of appeal against specified orders passed by the Appellate Authority or Revisional Authority.
Considering the availability of this appellate remedy, the High Court did not adjudicate the Petitioner’s challenge to the cancellation of registration on merits.
Delhi High Court Allows Petitioner to Approach Appellate Forum
The Court held that, keeping in view the circumstances, the Petitioner could, if so advised, avail the appellate remedy under Section 112 of the CGST Act.
Accordingly, no direction was issued for immediate restoration of the GST registration or for reconsideration of the revocation application.
Conclusion
The Delhi High Court disposed of the writ petition without interfering with the GST registration cancellation orders. Since the appellate order dated 30.04.2026 was amenable to an appeal under Section 112 of the CGST Act, the Petitioner was left free to pursue that statutory remedy. The pending application was also closed.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
The present Writ Petition has been filed by the Petitioner, inter alia, seeking the following prayers:
“a) Issue an appropriate writ, order or direction, including a writ in the nature of Certiorari, quashing and setting aside the Order dated 15.10.2025 cancelling the Petitioner’s GST Registration, the Order dated 06.01.2026 rejecting the Petitioner’s application for revocation of cancellation of registration, and the impugned appellate order dated 30.04.2026 passed under Section 107 of the Central Goods and Services Tax Act, 2017;
b) Issue an appropriate writ, order or direction, including a writ in the nature of Mandamus, directing the Respondents to Revoke cancellation of GST Registration bearing No. 07BEMPRO352B2ZP forthwith and permit the Petitioner to carry on its business in accordance with law;
c) In the alternative, direct the Respondents to reconsider the Petitioner’s case after taking into consideration the documents and material furnished by the Petitioner pursuant to the summons issued under Section 70 of the CGST Act, 2017, and pass a reasoned and speaking order within a time period as may be fixed by this Hon’ble Court;
d) Pending disposal of the present writ petition, stay the operation and effect of the impugned orders and direct the Respondents to provisionally restore the Petitioner’s GST Registration, or pass such other interim directions as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case; “
2. A perusal of the record reflects that the Petitioner’s Goods and Services Tax Registration has been canceled on the ground that the firm was found non-existent and non-functional when inspection was carried out. Thereafter, the Petitioner was given a Show Cause Notice (`SCN’) on its mobile number as well as its registered email address, however, there was no response on behalf of the Petitioner.
3. It is to be noted here that the final order passed by the Appellate Authority on 30.04.2026 is appealable under Section 112 of the Central Goods and Services Tax Act, 2017 [` CGST Act’].
4. Learned counsel representing the Respondent submits that before revocation application of the Petitioner was dismissed, the Petitioner was given another SCN on 03.12.2025, however, the Petitioner did not submit any reply to the same.
5. Keeping in view the aforesaid position, the Petitioner, if so advised, may avail the appellate remedy under Section 112 of the CGST Act.
6. With these observations, the present Writ Petition is disposed of. The pending application also stands closed.
