Summary: Eves Fashion, a garment business, finally got its GST registration restored after a lengthy legal battle. The High Court of Delhi stepped in due to special circumstances, allowing the company to start operating again.
Eves Fashion, a company that makes and sells clothes, had its GST registration canceled on October 22, 2021. The cancellation happened because the company didn't submit GST returns for six months, as required by the Central Goods and Services Tax Act, 2017.
On September 2, 2021, Eves Fashion received a Warning Notice for not submitting GST returns. They didn't respond to this notice, which led to the cancellation of their GST registration.
"Eves Fashion did not reply to the Warning Notice, and the order to cancel Eves Fashion’s GST registration was made on 22nd October, 2021."
After the cancellation, Eves Fashion had trouble accessing the GST portal because of a disagreement with their accountant. They tried several times to fix this, including contacting the GST Department multiple times.
The owner of Eves Fashion became very sick during COVID-19, which caused more delays. Even after getting better, the company faced more legal problems when their appeal was rejected due to time limits.
On November 27, 2025, Judges Prathiba M. Singh and Mini Pushkarna decided to bring back Eves Fashion's GST registration. The court recognized the special circumstances and instructed the GST Department to give them the necessary login details.
"Accordingly, Eves Fashion’s GST Registration is directed to be restored within a week from this order."
Eves Fashion needs to submit all overdue GST returns with the required late fees and interest. They are set to meet with the Superintendent of the CGST Department on December 8, 2025, to finish this process.
The court decided in favor of Eves Fashion, allowing them to have their GST registration restored. This decision helps Eves Fashion continue their business, emphasizing the importance of following tax rules and the possibility of legal help in special cases.
