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ANUP SHARMA vs. AVATO WARD 63 STATE GOODS AND SERVICE TAX & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Anurag Rajput

Sahib Rajput

Dhruv Bhardwaj

Res. Counsel

Rajeev Aggarwal

Shubham Goel

Petitioner / Applicant	ANUP SHARMA
Respondent	AVATO WARD 63 STATE GOODS AND SERVICE TAX & ANOTHER
Court	Delhi High Court
State	Delhi
Date	Aug 8, 2024
Order No.	W. P. (C) 10984/2024 & CM APPL. 45323/2024
Citation	2024(8) TAXREPLY 10541
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ORDER
VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition impugning the show cause notice dated 04.07.2024 (hereafter the impugned SCN) issued by the proper officer calling upon the petitioner to show cause as to why his Goods and Service Tax (GST) registration not be cancelled. 4. The only reason set out in the impugned SCN for proposing to cancel the petitioner’s GST registration reads as under:- “1. Rule 21 (b)-person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the rules made thereunder.” 5. The petitioner was also called upon to file a reply to the impugned SCN within seven working days from the date of service of the notice and was also directed to appear before the proper officer on 11.07.2024. Additionally, the petitioner’s GST registration was suspended with effect from 0....