GST Registration Restored Due to Non-Speaking & Mechanical Cancellation Order

MS Imagine Marketing Limited. Vs Joint Commissioner CGST Appeals II Delhi & Anr. (Delhi High Court) The writ petition was filed under Articles 226 and 227 of the Constitution challenging the cancellation of GST registration by the tax authorities. The petitioner’s GST registration was cancelled by an order dated 26 November 2024 on the ground that the business was allegedly “non-existent” at its principal place of business. The petitioner had been operating from a premises in Hauz Khas, New Delhi, under valid lease deeds since 2019 and, following downsizing in 2024, was occupying on...