Shiv Tempo Service Vs Pr. Commissioner of Goods And Service Tax
Date: July 8, 2026
Subject Matter
GST Registration Cancellation Set Aside for First-Time Defaulter Willing to Comply
Summary
The High Court allowed the writ petition, thereby setting aside the cancellation of the petitioner's GST registration and the appellate order dismissing his appeal. The Court exercised its writ jurisdiction due to the peculiar facts of the case, noti…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. On 08.07.2026, the following order was passed: 1. The Petitioner is a small-time businessman, who is operating Tempo service to earn livelihood for him and his family. 2. On account of failure to furnish returns for a continuous period of six (06) months, his GST registration bearing no. 07CPYPK1865AIZN was cancelled with retrospective effect…