KAMAL KINDRA v. COMMISSIONER OF STATE TAX, DELHI & ORS
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
KAMAL KINDRA
v.
COMMISSIONER OF STATE TAX, DELHI & ORS
W.P.(C) 9237/2025 & CM APPL. 39190/2025 dated 07.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration – Non-filing of returns – Cancellation with retrospective effect despite voluntary application for cancellation submitted – Notice issued after provisional registration already cancelled – Provisional cancellation order not served at correspondence address – Held: Writ petition allowed – Order set aside – Registration to stand cancelled w.e.f. date of voluntary application.
Represented By:
Counsel for the Petitioner: Lalitendra Gulani & Gayatri Srivastava, Advs.
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