M/s PARAM INFRAWELL PRIVATE LIMITED v. STATE OF NCT OF DELHI & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s PARAM INFRAWELL PRIVATE LIMITED
v.
STATE OF NCT OF DELHI & ORS.
W.P.(C) 8289/2025 dated 23.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 39
Decision : In favour of assessee
Retrospective cancellation of registration – Appeal dismissed as time-barred – Non-filing of returns – Appellate order upheld retrospective cancellation despite additional un-noticed ground of non-existent principal place of business – No SCN reply – Personal hearing attended – Substantial appeal delay – Held: Appeal restored subject to costs to Legal Services Committee -Documents permitted till 31.01.2026 with mandatory email and mobile hearing notice.
Represented By:
Counsel for the Petitioner: Ashish Mohan, Sr. Adv. with Aditya Kapoor, Akash Deep Gupta & P. Amrut, Advs.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member