GST Registration Appeal Restored Despite Delay Due to Unexamined Merits

Param Infrawell Private Limited Vs State of NCT of Delhi & Ors. (Delhi High Court)

The writ petition before the Delhi High Court challenged the cancellation of the petitioner’s GST registration pursuant to an appellate order dated 30 April 2025, which arose from an earlier cancellation order dated 17 January 2023 issued following a show cause notice (SCN) dated 8 November 2022. The SCN alleged non-filing of returns under Section 39 of the Central Goods and Services Tax Act, 2017. The petitioner admitted that no reply was filed to the SCN and that the personal

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