Garg Candle Works Vs Commissioner
Date: May 7, 2025
Subject Matter
Non-filing of GST returns following a cancellation application does not constitute adequate grounds for a retrospective cancellation of the registration.
Summary
The petitioner, Garg Candle Works, filed a petition under Articles 226 and 227 of the Constitution of India to challenge the cancellation of their GST registration ordered on September 6, 2024. The cancellation stemmed from their application to cance…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present Petition has been filed by the Petitioner-Garg Candle Works under Article 226 and 227 of the Constitution of India inter alia seeking to set aside the order dated 6th September, 2024 (hereinafter ‘impugned order’ ) vide which the Petitioner’s GST registratio…