2025 (7) TMI 55 - HC - GST

Challenge to SCN as also the consequent order of cancellation of GST registration of the Petitioner - seeking restoration of old GST registration of the Petitioner in order to maintain the continuity of the business of the Petitioner - HELD THAT - Issue notice. Considering the nature of the matter let the Petitioner file a revocation application in respect of the order of cancellation of GST registration of the Petitioner dated 29th September 2022 by 15th July 2025 - In these unique facts the Petitioner shall place all the relevant documents on record showing that the returns have in fact been filed by the Petitioner. Petition disposed off.

Summary

The Delhi High Court, in a petition under Article 226 of the Constitution of India filed by UM Green Lighting Private Limited, addressed the challenge to the Show Cause Notice (SCN) dated 4th May 2022 and the subsequent cancellation order of the Petitioner's GST registration dated 29th September 2022. The GST registration was cancelled on the ground of non-filing of returns for six continuous months. The petition arose in the context of insolvency proceedings under Section 9 of the Insolvency and Bankruptcy Code, 2016, admitted by the NCLT Delhi on 13th December 2021.The Court noted that the Resolution Professional had applied for a fresh GST registration, which remained pending, and that the resolution plan approved by the NCLT had led to new management taking control of the Petitioner company. The Petitioner sought restoration of the original GST registration to maintain business continuity.The Court issued notice to the respondent and directed the Petitioner to file a revocation application against the cancellation order by 15th July 2025, supported by relevant documents proving filing of returns. The Department was directed to decide the application within one month and provide a personal hearing to the Petitioner. Access to the GST portal was to be restored by 30th May 2025 to facilitate filing. The petition was disposed of accordingly.Key holdings include the procedural directive that "Upon the said application being filed, let a decision be taken by the Department within one month," and the emphasis on providing the Petitioner with a personal hearing and access to the GST portal to ensure due process.