GST Update

 Desk of CA. Praveen Sharma – 886 Series (CAPS)

 Delhi High Court – Case of Eves Fashion

GST registration of the petitioner was cancelled in October 2021 due to non-filing of returns and not replying to the SCN.

The petitioner could not access the GST portal because of a dispute with his Chartered Accountant and repeatedly asked the department for login details.

New login credentials were issued in March 2023, but the portal allowed filing only for a few months, not for all pending periods.

The petitioner also suffered serious illness during COVID, causing further delay and making it impossible to restart business without GST registration.

The appellate authority rejected the restoration plea as time-barred, prompting the petitioner to file a writ petition.

The Court observed that the petitioner is a genuine trader facing real hardship, making it a fit case for relief under writ jurisdiction.

GST registration is to be restored within one week, and new login credentials must be provided so he can file all pending returns with late fees and interest.

The petitioner must appear before the GST officer on 8 December 2025 to complete filings; the department may proceed lawfully later if any discrepancies arise.

LINK: CA. Praveen Sharma on Linkedin

Regards
CAPS