UM GREEN LIGHTING PRIVATE LIMITED v. COMMISSIONER DELHI GOODS AND SERVICES TAX & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
UM GREEN LIGHTING PRIVATE LIMITED
v.
COMMISSIONER DELHI GOODS AND SERVICES TAX & ANR.
W.P.(C) 6398/2025 dated 14.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration – Non-filing of returns for six months – CIRP proceedings initiated under IBC and NCLT admitted petition – Resolution Plan later approved and new management took charge – Petitioner sought quashing of SCN and restoration of cancelled registration – Held: Writ petition disposed – Petitioner to file revocation application by 15.07.2025 – Respondents directed to decide revocation within one month after affording personal hearing – GST portal access to be restored by 30.05.2025 for filing revocation – Prayer for restoration of old registration kept open – No coercive directions issued .
Represented By:
Counsel for the Petitioner: Rohit Arora, Adv.
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