Disposed

M/S Technofab Internationalt Hrough Prop Ubaid Rahman v. the Additional Commissioner-Delhi North,Cgst and Ors.

Delhi HC28 Aug 2024W.P.(C)/11324/2024

Case brief

AI extract

What is this about?

Petitioner sought cancellation of its GST registration with effect from 22.02.2024, but could not apply because its registration, cancelled retrospectively from 13.01.2020, had not been restored despite an appeal allowed on 28.05.2024. Respondent undertook to restore it within two weeks; petition disposed of with liberty to apply for cancellation upon restoration.

What did the court decide?

Registration to be restored within two weeks; petitioner free to apply for cancellation with retrospective effect thereafter.

M/S Technofab Internationalt Hrough Prop Ubaid Rahman Vs… — GST and Indirect Tax | Delhi HC (2024)

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$~1

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 11324/2024 CM APPL. 46929/2024

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M/S TECHNOFAB INTERNATIONAL

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THROUGH PROP UBAID RAHMAN .....Petitioner

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Through: Mr. Vibhas Kumar Jha, Mr. Rajat Pandey and Ms. Manju Pandey, Advocates.

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versus

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THE ADDITIONAL

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COMMISSIONER-DELHI NORTH, CGST AND ORS.

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.....Respondents Through: Mr. Arnav Kumar, CGST alongwith Ms. Shreya Sud, Advocate.

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CORAM:

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HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA

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O R D E R

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% 28.08.2024

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The petitioner has filed the present petition, inter alia, praying that its GST registration be cancelled with effect from 22.02.2024.

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The petitioner states that he was unable to apply for cancellation of his GST registration as his GST registration has not been restored pursuant to the order in appeal dated 28.05.2024.

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The petitioner’s GST registration was cancelled with retrospective effect from 13.01.2020 by an order dated 22.02.2024. The petitioner had appealed the said order before the Appellate Authority and states that the said appeal was allowed by an order dated 28.05.2024, however, that order has not yet been implemented.

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The petitioner particularly states that he cannot apply for cancellation of his GST registration till it is restored.

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/09/2024 at 11:55:41

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It is relevant to note that the petitioner was not aggrieved by the cancellation of his GST registration. The petitioner is aggrieved on account of cancellation of his GST registration with retrospective effect from 13.01.2020.

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Learned counsel appearing for the respondent states, on instructions, that the petitioner’s GST registration shall be restored within a period of two weeks from date.

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In view of the above, we consider it apposite to dispose of this petition by clarifying that upon restoration of the petitioner’s GST registration, the petitioner shall be at liberty to file an application for cancellation of its GST registration with effect from 22.04.2024. In the event, any such application is made, the same would be processed in accordance with law.

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The present petition is disposed of in the aforesaid terms. Pending application is also disposed of.

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VIBHU BAKHRU, J

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SACHIN DATTA, J

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AUGUST 28, 2024 at

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/09/2024 at 11:55:41

M/S Technofab Internationalt Hrough Prop Ubaid Rahman v. the Additional Commissioner-Delhi North,Cgst and Ors.

Case brief

What is this about?

What did the court decide?

M/S Technofab Internationalt Hrough Prop Ubaid Rahman v. the Additional Commissioner-Delhi North,Cgst and Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

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Coram

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