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AJAY KUMAR JINDAL vs. SUPERINTENDENT
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Puneet Rai
Nikhil Jain
Res. Counsel
Anurag Ojha
Gautam Barnwal

Petitioner / Applicant

AJAY KUMAR JINDAL
Respondent SUPERINTENDENT
Court Delhi High Court
State

Delhi

Date Mar 23, 2023
Order No.

W.P.(C) 258/2023

Citation

2023(3) TAXREPLY 7149
Original Order
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ORDER

JUDGMENT VIBHU BAKHRU, J 1. The petitioner has filed the present petition impugning an order dated 31.10.2022 passed by respondent no.3 [the Joint Commissioner, Central Goods and Service Tax (CGST), Appeals-I, Delhi – hereafter ‘the Appellate Authority’], whereby the petitioner’s appeal against an order dated 22.02.2022 passed by respondent no.2 [the Deputy Commissioner, Ward 71, CGST Delhi – hereafter ‘the Adjudicating Authority’], was rejected. 2. By the order dated 22.02.2022, respondent no.2 had rejected, the petitioner’s application seeking restoration of his Goods and Service Tax (GST) registration, which was canceled ab-initio. 3. The petitioner also impugns an order dated 09.03.2022 passed by respondent no.2, rejecting the petitioner’s claim for input tax credit (hereafter ‘ITC’) of ₹24,91,347/- (Twenty Four Lakh Ninety One Thousand Three Hundred And Forty Seven Rupees). The petitioner’....

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