M.S. Rainbow Products Vs Commissioner of Central Goods And Services Tax
Date: July 11, 2024
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, SACHIN DATTA
Subject Matter
Registration restored on the condition that all the pending returns are filed
Summary
In this case law, the petitioner challenged the cancellation of their GST registration and the subsequent rejection of their application to reinstate it. The sequence of events is as follows: - The petitioner, registered under GST, failed to file GST…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. The learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition impugning an order dated 19.12.2023 (hereafter the impugned cancellation order ), whereby the petitioner’s GST registration was cancelled and an order dated 27.05.2024, whereby the petitioner’s application for co…