GSTAT - ['Lucknow']Tax LawAdministrative and Public Law

GST Appellate Tribunal Restores Vilasa Developers’ GST Registration, Sets Aside Cancellation Orders

Vilasa Developersv.HIMANSHU VERMA, JC (IT), COMMISSIONER

GST Appellate Tribunal Restores Vilasa Developers’ GST Registration, Sets Aside Cancellation Orders. Vilasa Developers vs HIMANSHU VERMA, JC (IT), COMMISSIONER. GSTAT - ['Lucknow']. LawLens
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In brief

The question

Whether the orders cancelling Vilasa Developers’ GST registration should be set aside and its registration restored.

The court held

The appeal was allowed.

It also directed

The Tribunal set aside both orders cancelling Vilasa Developers’ registration, revoked the cancellation, and restored the registration.

01Facts

Vilasa Developers appealed against an order concerning cancellation of its GST registration.

The Tribunal identified the challenged registration order as order no. ZD090926376658D, dated 25 September 2026, and recorded that the appeal was allowed and the cancellation orders were set aside.

The supplied text does not include the underlying cancellation grounds or the procedural history before the appeal.

02Issues

i.Whether the orders cancelling Vilasa Developers’ GST registration should be set aside and its registration restored.

03Law Applied

The supplied judgment summary identifies the matter as an appeal concerning a registration order and refers to Form GST APL-04A under rules 113(1) and 115.

It does not state the substantive statutory provisions, legal principles, or precedents applied by the Tribunal.

04Reasoning

The summary records the Tribunal’s conclusion but gives no reasons explaining how the facts or any legal rules were applied.

It states that both the Order in Appeal and the Order in Original cancelling the appellant’s registration were set aside, with the cancellation revoked and registration restored.

05Holding

The appeal was allowed.

The Tribunal set aside both orders cancelling Vilasa Developers’ registration, revoked the cancellation, and restored the registration.

GSTAT - ['Lucknow']

Original Court PDF

Vilasa DevelopersvsHIMANSHU VERMA, JC (IT), COMMISSIONER

GSTAT - ['Lucknow'] · November 03, 2026

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