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ALKA ENTERPRISES vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA
Pet. Counsel
Prabhat Kumar
Arun Kumar Singh
Utkarsh Kumar
Res. Counsel
Suruchi Mitta
Rajeev Aggarwal

Petitioner / Applicant

ALKA ENTERPRISES
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date May 27, 2024
Order No.

W. P. (C) 6816/2024& CM APPLs. 28413-14/2024

Citation

2024(5) TAXREPLY 9761
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ORDER

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 08.12.2023 whereby the impugned Show Cause Notice dated 26.09.2023 proposing a demand of Rs 12,03,064.80/- against the petitioner has been disposed of and a demand including penalty has been created against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Issue notice. Notice is accepted by learned counsel appearing for respondent. With the consent of the parties, petition is taken up for final disposal today. 3. As per the petitioner, he applied for cancellation of GST registration due to his illness and old age. The GST registration of the petitioner was cancelled with effect from 18.06.2021. 4. Learned counsel for Petitioner submits that neither did he receive the Show Cause Notice, as all the communications were through the GST portal, nor was he aware of the pendency of the proceedings. As s....

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