GURJANT SINGH v. ASSISTANT COMMISSIONER, STATE TAX, WARD 16, ZONE 2
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
GURJANT SINGH
v.
ASSISTANT COMMISSIONER, STATE TAX, WARD 16, ZONE 2
W.P.(C) 5659/2025 & CM APPL. 25794/2025 dated 30.04.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Demand – GST registration misused – Petitioner GST registration changed to name of another without consent – Police complaint filed – No participation in adjudication proceedings – Held: Writ petition disposed – Liberty granted to file appeal under Section 107 CGST Act within 30 days with pre-deposit – Appeal not to be dismissed on limitation ground – Appellate Authority to examine claim of unauthorized amendment to registration.
Represented By:
Counsel for the Petitioner: Sparsh Bhargava, Ishita Farsaiya & Vanshika Taneja, Advocates
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