Kds Healthy Foods v. Commissioner of Cgst Delhi East & Anr.
Case brief
What is this about?
The Delhi High Court set aside an order cancelling GST registration due to non-filing of returns. The petitioner agreed to file pending returns and pay late fees. The court granted access to the GST portal and ordered the reinstatement of registration.
What did the court decide?
Impugned order setting aside; petitioner directed to file returns with late fee by 31st October, 2025; GST registration to be reinstated upon filing.