SHRI SARABJEET SINGH , PROPRIETOR OF M/S KHURANA ASSOCIATES v. THE COMMISSIONER OF SGST, DELHI SGST & ORS.
HighCourt, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
SHRI SARABJEET SINGH , PROPRIETOR OF M/S KHURANA ASSOCIATES
v.
THE COMMISSIONER OF SGST, DELHI SGST & ORS.
W.P.(C) 10392/2025 dated 21.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Non-grant of fresh GST registration – Pending appeal against earlier demand – Petitioner earlier GST registration cancelled demand – Appeal filed along with requisite 10% pre-deposit – Department refused to grant fresh GST registration citing petitioner as defaulter and denied NOC – Held: Writ petition disposed – Once appeal filed with pre-deposit recovery of balance demand is automatically stayed under Section 107(7) – Petitioner cannot be treated defaulter during pendency of appeal – Department directed to issue NOC and process fresh registration.
Represented By:
Counsel for the Petitioner: Chandra Datt Joshi, Advocate
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