A AND T SECURITY SERVICES PVT LTD THROUGH ITS DIRECTOR MR TEJVIR MALIK & ORS. v. ADDL COMMISSIONER OF CGST DELHI WEST & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
A AND T SECURITY SERVICES PVT LTD THROUGH ITS DIRECTOR MR TEJVIR MALIK & ORS.
v.
ADDL COMMISSIONER OF CGST DELHI WEST & ANR.
W.P.(C) 16906/2025, CM APPL. 69532/2025 & CM APPL. 69533/2025, W.P.(C) 16909/2025, CM APPL. 69537/2025 & CM APPL. 69538/2025 WITH W.P.(C) 16792/2025&CM APPL. 69009/2025 AND + W.P.(C) 16798/2025 & CM APPL. 69024/2025 dated 18.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73 & 122
Decision : In favour of assessee
Cancellation of registration – Penalty for fraudulent ITC – Non-filing of returns for six months – Appeal restored upon payment of tax dues – Appeal rejected without considering prior payment – Prior payment prima facie satisfies tax liability u/s 73; penalty on company/directors requires reconsideration – Held: Petitions disposed – Petitioner to file appeals before newly constituted GST Appellate Tribunal by 25.12.2025 without pre-deposit – Tribunal to consider merits including prior payments and not dismiss on delay.
Represented By:
Counsel for the Petitioner: A.K. Babbar, Ishmat Kaur, Advs.
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