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Delhi HC: ₹2.01 Cr Already Deposited; GSTAT Appeal Allowed Without Further Pre-Deposit
Case Law Details
- Case Name
- A And T Security Services Pvt Ltd Vs ADDL Commissioner of CGST (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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A And T Security Services Pvt Ltd Vs ADDL Commissioner of CGST (Delhi High Court)
The petitioner, engaged in providing security services and registered under GST, was issued a show-cause notice (SCN) in September 2019 for non-filing of returns. Although the petitioner claimed to have filed all returns and sought withdrawal of the SCN, the department cancelled its GST registration in November 2019 with zero demand. On appeal, the Appellate Commissioner restored the registration in August 2021 on the condition that all pending returns and liabilities be cleared. The petitioner states it subseque...
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