Delhi HC imposes Rs. 25,000 cost for mechanical cancellation of GST registration

Imagine Marketing Limited Vs Joint Commissioner CGST Appeals II Delhi & Anr. (Delhi High Court) The Delhi High Court heard a petition filed by Imagine Marketing Limited challenging the cancellation of its GST registration by the Superintendent, Range-56, dated 26th November 2024. The petitioner, the parent company of the audio and wearable brand ‘boAt’, operates from leased premises in Hauz Khas, New Delhi. The company had been leasing the premises since 2019 and, due to downsizing in 2024, was only leasing the second floor at the time of the dispute. A Show Cause Notice (SCN) for canc...