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.
