Disposed¶11

Infigon Ventures Private Limited v. Superintendent Central Goods and Services Tax Delhi West Range 134 & Anr.

Delhi HC5 Aug 2025W.P.(C)/10454/2025

Case brief

AI extract

What is this about?

GST registration cancellation and revocation; non-filing of returns from July 2024; Rule 22(1) and sub-Rule 2A of Rule 21A CGST Rules; Section 39 CGST Act; Articles 226 and 227 Constitution; NCLT Calcutta oppression and mismanagement proceedings; receiver appointed; restoration of GST registration to original number; portal access; conditional setting aside; Delhi High Court W.P.(C) 10454/2025; reliance on M.S. Rainbow Products W.P.(C) 8964/2024.

What did the court decide?

Cancellation of GST registration set aside and registration restored to its original number, with portal access within one week, conditional on the Petitioner filing all returns and paying requisite taxes/penalties/fines within 8 weeks; all pending applications disposed of. ¶11

Infigon Ventures Private Limited Vs Superintendent… — GST and Indirect Tax | Delhi HC (2025)

What the court decided

AI extract

Outcome

¶11

Issue for consideration

Whether the cancellation of the Petitioner's GST registration and the rejection of its application for revocation ought to be set aside, subject to conditions of filing pending returns and payment of taxes/penalties/fines.

¶10

Court's answer

Since the main ground for cancellation was non-filing of returns from July, 2024 under Rule 22(1)/sub-Rule 2A of Rule 21A of CGST Rules, the Court set aside the cancellation of the Petitioner's GST registration.

¶21

Ratio / Principle

The setting aside is conditional: the Petitioner shall, within 8 weeks, file all returns and pay the requisite taxes/penalties/fines, if any.

¶21

Key takeaways

Access to the GST portal shall be made available within one week, and the GST registration shall be restored to its original number.ratio¶10

Detailed headnote1 paragraphs

Delhi High Court (DB: Prathiba M. Singh & Shail Jain, JJ.) disposed of a writ petition under Articles 226/227 filed by Infigon Ventures Private Limited challenging (i) cancellation of its GST registration dated 20th March, 2025 (effective 01st July, 2024) and (ii) rejection dated 03rd July, 2025 of its revocation application. Cancellation had been effected for non-filing of returns from July, 2024, attributed to oppression and mismanagement proceedings before NCLT, Calcutta during which a receiver was appointed. Since the sole ground was non-filing of returns contrary to Rule 22(1)/sub-Rule 2A of Rule 21A CGST Rules, the Court set aside the cancellation, subject to the Petitioner filing all returns and paying requisite taxes/penalties/fines under Section 39 CGST Act within 8 weeks; portal access within one week and restoration to the original GSTIN directed. Petitioner had relied on the coordinate-bench order in M.S. Rainbow Products, W.P.(C) 8964/2024.

¶1

$~61

¶2

IN THE HIGH COURT OF DELHI AT NEW DELHI

¶3

W.P.(C) 10454/2025 & CM APPL. 43407/2025

¶4

INFIGON VENTURES PRIVATE LIMITED .....Petitioner

¶5

Through: Mr. Abhishek Garg & Mr. Yash Saiha, Advs.

¶6

versus

¶7

SUPERINTENDENT CENTRAL GOODS AND SERVICES TAX DELHI WEST RANGE 134 & ANR. .....Respondents Through: Mr. Dipal Raj & Mr. Shashank Kumar, Advs. for Mr. Anurag Ojha, SSC.

¶8

CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN O R D E R % 05.08.2025

¶9

This hearing has been done through hybrid mode.

¶10

The present writ petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India challenging the impugned order dated 03^rd July, 2025 by which the application for revocation of cancellation of GST registration of the Petitioner has been rejected.

¶11

The Petitioner also challenges the impugned cancellation order dated 20^th March, 2025 by which the GST registration of the Petitioner has been cancelled w.e.f. 01^st July, 2024.

¶12

The case of the Petitioner is that there were some proceedings for oppression and mismanagement which were instituted by the Director of the Petitioner Company in the year 2024 and the same are pending before NCLT, Calcutta because of which they were not filing the returns. At this point of time, a receiver was appointed for the Petitioner Company.

¶13

Page 1 of 3

¶14

W.P.(C) 10454/2025

¶15

This is a digitally signed order.

¶16

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 11/08/2025 at 12:37:09

¶17

It is the case of the Petitioner that they now wish to keep their GST registration alive and file the returns along with the necessary penalties, if any, in terms of Section 39 of the Central Goods and Service Tax Act, 2017 (‘hereinafter, the CGST Act’).

¶18

Reliance is placed upon by the Petitioner of the order of the Coordinate Bench of this Court in W.P.(C) 8964/2024 titled as M/s M.S. Rainbow Products v. Commissioner of Central Goods and Services Tax and Others .

¶19

On the last date of hearing i.e., 22^nd July, 2025, notice was issued to the Respondents and today, a short affidavit has been filed which shows that there are no other proceedings or notices which have been issued to the Petitioner.

¶20

Mr. Garg, ld. Counsel for the Petitioner also submits that the Petitioner is willing to file all the requisite returns and pay the penalties/fine, if any, as per the CGST Act/Rules.

¶21

Since the main ground for which the cancellation of registration has been effected is due to non-filing of returns in terms of Rule 22(1)/sub-Rule 2A of Rule 21A of CGST Rules from July, 2024 till date, the Court is inclined to set aside the cancellation of the GST registration of the Petitioner. However, the same shall be subject to the condition that the Petitioner shall, within a period of 8 weeks file all the returns and pay the requisite taxes/penalties/fines, if any.

¶22

The access to the GST portal shall be made available to the Petitioner within a period of one week. The GST registration of the Petitioner shall be restored to its original number.

¶23

Page 2 of 3

¶24

W.P.(C) 10454/2025

¶25

This is a digitally signed order.

¶26

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 11/08/2025 at 12:37:09

¶27

The petition is disposed of in these terms. All pending applications, if any, are also disposed of.

¶28

PRATHIBA M. SINGH, J.

¶29

SHAIL JAIN, J.

¶30

AUGUST 5, 2025/ Rahul/ss

¶31

Page 3 of 3

¶32

W.P.(C) 10454/2025

¶33

This is a digitally signed order. 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 11/08/2025 at 12:37:09

Infigon Ventures Private Limited v. Superintendent Central Goods and Services Tax Delhi West Range 134 & Anr.

Case brief

What is this about?

What did the court decide?

Infigon Ventures Private Limited v. Superintendent Central Goods and Services Tax Delhi West Range 134 & Anr.

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Cases cited

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Manish Kumar Vs Govt of NCT of Delhi & Ors.

Mrs Rajlakshmi Vs Govt of NCT of Delhi & Ors.

Staff Selection Commission & Anr. Vs Pankaj Shakya

M/S Nrs Catering Unit Vs Union of India & Ors.

Indira Menon Vs Delhi Police Licensing Department

Lt Col Samir Kumar Singh Vs Army Group Insurance Fund and Ors.

Manisha Sejwal Vs Delhi Subordinate Service Selection Board & Anr.

Samast Jawala Heri Gaon Residents Welfare Association (Regd.) Vs Municipal Corporation of Delhi & Anr.

M/S Satya Parkash and Brothers (P) Ltd. Vs Union of India

Rama Motor Services Pvt. Ltd. Vs Commissioner State Goods and Services Tax & Anr.

Saad Minhaj Prop. of M/S Elevara Engineers Vs Sales Tax Officer Class Ii/Avato and Anr.

M/S. Trans India Logistics Vs Gsto, WARD-60 & Anr.

Sharpline Broadcast Limited Vs Sales Tax Officer Class II Avato Ward 58 Zone 4 Delhi & Ors.

Ms Klabattu Metals Vs Union of India & Ors.