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CGST Act Has No Provision to Waive Mandatory Pre-Deposit for Appeal: Delhi HC
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taxguruin
AdvertisementDS Farbication Vs Commissioner of Central Goods And Services Tax And Others (Delhi High Court) The Delhi High Court considered a writ petition seeking to quash an order dated 30–31.12.2025 cancelling the Petitioner’s GST registration.
The registration had been cancelled on the grounds that the firm was found to be non-existent and had allegedly availed Input Tax Credit of Rs.
Before passing the cancellation order, a Show Cause Notice had been issued to the Petitioner.
However, no reply was filed, and the Petitioner also did not avail the opportunity of personal hearing prov...