Transcorp Logstic PVT. LTD vs. Commissioner Of Delhi GST Department Of Trade And Taxes And Ors.

W.P.(C)/2100/2023HC DelhiGSTCNR DLHC01107489202310 March 2023Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN3 pages

For Petitioner: Appearance not givenFor Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Shilpa Singh & Ms. Divyanshi Bansal, Advs. Mr. Aditya Singla, Sr. SC with Ms. A. Sahitya Verma, Adv. for R3

AI SummaryAllowed

Held

The High Court set aside the impugned orders and directed the restoration of the petitioner's GST registration. This restoration is conditional upon the petitioner complying with specific directions outlined in a previous High Court judgment.

Facts

The petitioner challenged the cancellation of its GST registration and a subsequent order dismissing its appeal as time-barred. The Court considered a precedent from the Madras High Court regarding the restoration of GST registration.

Key Issues

The primary issue was whether the petitioner's GST registration, cancelled and appeal dismissed for limitation, could be restored. The court examined the conditions for such restoration based on precedent.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 2100/2023 Page 1 of 3 $~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2100/2023 & CM APPL. 7947/2023 TRANSCORP LOGSTIC PVT. LTD ..... Petitioner Through: Appearance not given versus COMMISSIONER OF DELHI GST DEPARTMENT OF TRADE AND TAXES AND ORS. ..... Respondents Through: Mr. Rajeev Aggarwal, ASC with Ms. Shilpa Singh & Ms. Divyanshi Bansal, Advs. Mr. Aditya Singla, Sr. SC with Ms. A. Sahitya Verma, Adv. for R3 CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN

O R D E R %

10.03.

2023

The petitioner has filed the present petition, impugning an order dated 10.06.2022, whereby the petitioner’s GST registration (GSTIN/ UIN :07AAECT6488J1ZQ), was cancelled.

The petitioner also impugns an order dated 04.01.2023, whereby its appeal against the order dated 10.06.2022 was dismissed on the ground that the same was barred by limitation.

Mr. Aggarwal, learned Counsel for the respondent referred to the decision of the Madras High Court in Tvl. Suguna Cutpiece v. Appellate Deputy Commissioner (ST) (GST) and others (W.P. Nos. 25048, 25877, 12738 of 2021 etc.. batch) and drew the attention of

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