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MANSURA BRUSH WORKS THROUGH ITS PROPRIETOR MOHAMMAD HASHIM v. COMMISSIONER OF DELHI GOODS AND SERVICE TAX DGST & ORS

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

MANSURA BRUSH WORKS THROUGH ITS PROPRIETOR MOHAMMAD HASHIM
v.
COMMISSIONER OF DELHI GOODS AND SERVICE TAX DGST & ORS

W. P. (C) 3163/2025 dated 21.03.2025

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

Suspension of registration – Non-filing of reply to SCN – Non-conduct of business from declared place – Three places of business declared in GST portal including principal and additional locations – Registration suspended with effect from show cause notice date – Petitioner sought restoration of GST registration access – Revenue submitted registration only suspended due to non-filing of reply and not cancelled – Petitioner contended inability to access GST portal preventing reply filing – Held: Petition disposed – Court directed portal access to be restored for thirty days to enable petitioner to file reply to show cause notice – Department directed to decide on registration suspension within thirty days after reply filing .

Represented By:

Counsel for the Petitioner: M.A. Ansari & Tabassum Firdause, Advocates

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