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M/s ST ENTERPRISES v. COMMISSIONER OF STATE GST AND VAT, DEPARTMENT OF TRADE 

High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice

M/s ST ENTERPRISES
v.
COMMISSIONER OF STATE GST AND VAT, DEPARTMENT OF TRADE

W.P.(C) 7276/2025 & CM APPLs. 32799/2025, 32800/2025 dated 26.05.2025

Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : In favour of assessee

Cancellation of registration – Show cause notice issued under Rule 21(b) alleging invoices without supply – Registration suspended same day – Petitioner sought restoration but received no response – Held: Writ petition disposed – Petitioner permitted to file reply by 01.07.2025 disclosing any CGST proceedings – DGST to decide within one month after verifying with CGST, if required – Directions issued for time-bound coordination between departments .

Represented By:

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