Alfa Enterprises Vs Principal Commissioner & Anr. (Delhi High Court)
Delhi High court restricts its scope in granting relief for GST registration suspended by way of writ petition
The Hon’ble Delhi High Court in the case of Alfa Enterprises v. The Principal Commissioner & Anr. [W.P.(C) 8149/2025 dated May 30, 2025] directed the department to adjudicate the matter relating to suspension of GST registration by granting the personal hearing. Also, the prayer made relating to re-inspection of the premises was rejected by the Hon’ble High Court, by stating that the said request can be made before the Adjudicating Authority.
Facts:
M/s Alfa Enterprises (“the Petitioner”) has filed the writ petition challenging the Show Cause Notice dated January 23, 2025 (“the Impugned SCN”) passed by the CGST Department (“the Respondent”). By issuing the Impugned SCN, the Respondent has sought to cancel the GST registration with effect from January 23, 2025, on the ground that the Petitioner-firm was found to be non-functional during the investigation. Also, the Petitioner filed a reply to the Impugned SCN, however, Order has not been passed post filing of reply.
The Petitioner also seeks a fresh inspection of the premises, relying on the Delhi High Court’s decision in the case of M/s V S Enterprises v. The Commissioner DGST & Anr [W.P.(C) 7019/2025 dated May 22, 2025], wherein re-inspection of the Premises was directed.
