AUGUST ATTORNEYS LLP v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
AUGUST ATTORNEYS LLP
v.
UNION OF INDIA & ORS.
W.P.(C) 9730/2025 dated 14.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107 & 112
Decision : In favour of assessee
Retrospective cancellation of registration – Non service of notice & order – No reply filed – No returns filed due to reconstitution of firm – Appeal dismissed on ground of limitation – No personal hearing – Condonation of delay – Appellate authority wrongly relied on Section 112 applicable to Tribunal – Held: Writ petition disposed – Delay condoned – Appeal restored subject to deposit of Rs. 25,000 – Petitioner permitted to file pending returns – Commissioner (Appeals) to re-adjudicate cancellation.
Represented By:
Counsel for the Petitioner: Shailender Singh, Advocate
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