M/S Dnc Infrastructure Pvt. Ltd. v. Joint Commissioner
Case brief
What is this about?
GST registration cancellation; appeal rejected under Section 107(11) KGST Act 2017 (No. GST.AP.136/21-22, dt. 30-04-2022); 'Not Filed Returns' observation; belated revocation application, delay condoned (Exhibit-'F' dt. 29.12.2022); writ of certiorari under Articles 226 and 227; conditional setting aside of cancellation order; condition to file returns and pay tax dues, interest and penalty within four weeks, else indulgence revoked; DNC Infrastructure Pvt Ltd v. Joint Commissioner of Commercial Taxes (Appeals)-05 & Anr.; Writ Petition (T-RES) No. 33844 of 2025; NC: 2026:KHC:6523; Justice S Sunil Dutt Yadav; decided 04-02-2026; petition disposed of.
What did the court decide?
Petition disposed of: order of cancellation of registration dated 30.04.2022 set aside, conditional on petitioner filing returns for the relevant years and paying tax dues with interest and penalty within four weeks of receipt of certified copy of the order; on default, the indulgence stands revoked.