Sarabjeet Singh Vs Commissioner of SGST (Delhi High Court)
Delhi High Court has provided relief to a GST taxpayer, ruling that a person with a pending appeal and a mandatory pre-deposit cannot be considered a defaulter by tax authorities. The court has directed the Commissioner of SGST to process a fresh GST registration application and issue the necessary No Objection Certificate (NOC) for Sarabjeet Singh, whose application was previously stalled over an outstanding tax demand.
The case originated from a tax demand against Singh related to a previous GST registration. The petitioner’s old registration number was canceled following a period of work disruption during the COVID-19 pandemic. Subsequently, a Show Cause Notice was issued, leading to an Order-in-Original dated December 28, 2023, which raised a demand of Rs. 21,72,324 against him.
Sarabjeet Singh had initially challenged this order through a writ petition, W.P.(C) 4326/2025, before the High Court. On April 4, 2025, the court disposed of that petition by permitting Singh to file an appeal with the appellate authority under Section 107 of the Central Goods and Service Tax (CGST) Act, 2017. The court, acknowledging that Singh had recently gained knowledge of the order, granted a period of 30 days for him to file the appeal, with a specific directive that it should not be dismissed on grounds of limitation.
