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A.P. ENTERPRISES vs. SALES TAX OFFICER CLASS II /AVATO, WARD-83, ZONE-7, DELHI
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
R.p. Singh
Aman Sinha
Yash Agarwal
Res. Counsel
Avishkar Singhvi
Vivek Kumar Singh
Naved Ahmad

Petitioner / Applicant

A.P. ENTERPRISES

Respondent SALES TAX OFFICER CLASS II /AVATO, WARD-83, ZONE-7, DELHI
Court Delhi High Court
State

Delhi

Date Jul 31, 2024
Order No.

W. P. (C) 9418/2024 CM APPL. 38634/2024 CM APPL. 38635/2024

Citation

2024(7) TAXREPLY 10462

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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning the Show Cause Notice dated 13.11.2023 (hereafter the impugned SCN), whereby the petitioner was called upon to show cause as to why its Goods and Services Tax (GST) registration should not be cancelled. In addition, the petitioner also impugns an order dated 24.11.2023 (hereafter the impugned cancellation order), whereby the petitioner’s GST registration was cancelled with retrospective effect from 03.04.2023. 2. The appellant filed an appeal against the impugned cancellation order before the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/ Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). However, the same was dismissed by an order dated 30.05.2024 (hereafter the impugned order). 3. Although, the petitioner has the remedy of an appeal under Section 112 of the CGST Act/ the DGST Act, the petitioner is unabl....

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