T S EVENTS AND MANAGEMENT v. COMMISSIONER OF CGST DELHI & ORS.

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Vibhu Bakhru, Justice & Amit Mahajan, Justice

T S EVENTS AND MANAGEMENT

COMMISSIONER OF CGST DELHI & ORS.

W.P. (C) 2381/2023 dated 02.03.2023

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Restoration of GST Registration – The petitioner is aggrieved by the order dated 18.01.2021, whereby the petitioner’s GSTIN registration was cancelled on account of failure to file returns for a continuous period of six months – Also, assails Order-in-Appeal dated 31.10.2022, passed by the Appellate Authority, rejecting the petitioner’s appeal against such order – The Petitioner contended that due to his ill-health was not able to respond to the SCN and his entire business has also come to a standstill – Held that: Opined that, there is no amount due from the petitioner’s side, evident from the cancellation order dated 18.01.2021, which reflects that the amount recoverable from the petitioner is nil – Also, there is no doubt that he was suffering from ill-health during the period of pandemic and, therefore, was unable to respond to the Show Cause Notice or appear personally before the concerned Officer but he had discharged the tax liability – The petitioner had shown sufficient grounds for revocation of his cancellation – Set aside the impugned orders allowed the petition.

Represented By:

Counsel for the Petitioner: Khursheet Ahmad, M.A. Ansari, Adv. with Mohd. Komid, Legal Assistant

T S EVENTS AND MANAGEMENT v. COMMISSIONER OF CGST DELHI & ORS.

T S EVENTS AND MANAGEMENT v. COMMISSIONER OF CGST DELHI & ORS.

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