Disposed¶24
Mindspace Communique Services Pvt. Ltd. v. Commissioner of Delhi Goods and Services Tax
Delhi HCW.P.(C)/8993/2025
Case brief
AI extract
What is this about?
Restoration of cancelled GST registration; Delhi Goods and Services Tax Commissioner; cancellation based on old outstanding demands subsequently reduced to nil vide Orders-in-Appeal dated 16.05.2025; restoration letter dated 22.05.2025 not acted upon; writ under Article 226; direction to restore registration from date of cancellation within four weeks; no penalty or interest for six weeks on returns falling due; W.P.(C) 8993/2025; decided 04.07.2025.
What did the court decide?
Restoration of the Petitioner's GST registration to its original number from the date of cancellation within four weeks, coupled with immunity from penalty and interest for six weeks in respect of returns falling due during that period. ¶24