The Delhi High Court while directing the restoration of GST registration held that the department has failed to restore Goods and Service Tax (GST) registration despite the appellate authority’s order.

The bench of Justice Yashwant Varma and Justice Harish Vaidyanathan Shankar has observed that the mere decision taken by an authority to pursue the remedy of appeal does not result in the order-in-original or in appeal of which compliance is sought being placed in abeyance.

The petitioner/assessee has approached the Court seeking the direction to the Respondents/department to restore the GST registration of the Petitioner.

The assessee submitted that it was constrained to approach this Court since the respondents had failed to restore the Goods and Services Tax (GST) registration of the writ petitioner despite the order passed by the Appellate Authority on 14 February 2024.

Pursuant to notice being issued on the writ petition, the respondents/department has filed a counter affidavit. The solitary ground which appears to have weighed upon them in not giving effect to the order in appeal is a purported decision taken by the competent authority to prefer an appeal to the GST Appellate Tribunal against the order.

The court held that no provision of the Central Goods and Services Tax Act, 2017 can possibly be read as justifying the stand as taken. 

The court allowed the writ petition and directed the department to restore the GST registration of the writ petitioner in terms as directed by the order in the appeal.

Case Details

Case Title: Ms Prosperity Asset XII LLP Versus Superintendent Central Goods And Services Tax 

Case No.: W.P.(C) 16373/2024, CM APPL.7270/2025

Date: 06.02.2025

Counsel For Petitioner: Adhitya Srinivasan

Counsel For Respondent: Shubham Tyagi

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