SPARKLE GOLD v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR.
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
SPARKLE GOLD
v.
COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR.
W. P. (C) 5965/2025 & CM APPL. 27301/2025 dated 06.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : In favour of assessee
GST Registration Cancellation – Retrospective cancellation – Non-filing of returns for six months – Voluntary application for cancellation – Impugned order passed without notice to petitioner – Returns filing not required post requested cancellation date – Held: Writ petition allowed – Impugned order modified – Registration cancellation granted with effect from 01.02.2023 as prayed – Department directed to carry out necessary changes in GST records.
Represented By:
Counsel for the Petitioner: Rakesh Kumar & Praveen Gambhir, Advocates
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