M/s IMAGINE MARKETING LIMITED v. JOINT COMMISSIONER CGST APPEALS II DELHI & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s IMAGINE MARKETING LIMITED
v.
JOINT COMMISSIONER CGST APPEALS II DELHI & ANR.
W.P.(C) 17699/2025& CM APPL. 73120/2025 dated 21.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration – Non-existent business premises despite continuous lease agreements and filed returns – Petitioner filed timely detailed reply with rent agreements and returns – Cancellation order passed mechanically without considering documents or reasons beyond vague remark “reply not considerable” – Revocation application rejected despite submitted documents including bank KYC, proofs, reconciliations – Appeal rejected erroneously claiming insufficient documents when all filed – Held: Petition disposed – Orders set aside for lacking reasoning, application of mind and natural justice – Registration restored – Original SCN remanded for fresh adjudication with personal hearing notice via email/mobile – Rs.25,000 costs imposed on Department recoverable from concerned Superintendent.
Represented By:
Counsel for the Petitioner: Ashwini Chandrasekaran, Priyanka Rathi & Priyanshi Chakraborty, Advs.
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