M/s EVES FASHION v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Mini Pushkarna, Justice
M/s EVES FASHION
v.
UNION OF INDIA & ORS.
W.P.(C) 17991/2025 dated 27.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 39 & 107
Decision : In favour of assessee
Cancellation of registration – Non-filing of returns – Failure to reply to SCN due to illness during COVID and dispute with Chartered Accountant handling GST credentials – Repeated representations made to Department for restoring login credentials and filing returns – Appeal rejected as time-barred – Held: Writ petition allowed – Considering genuine reasons and petitioner bona fide intent to continue business, case warrants exercise of writ jurisdiction – Authority to restore registration – Petitioner to be enabled to access GST portal and file all pending returns with late fee and interest – Department at liberty to take consequential action as per law.
Represented By:
Counsel for the Petitioner: Awadhsh Kumar Singh, Adv.
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