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ANWAR ALI vs. THE ADDITIONAL COMMISSIONER OF CGST DELHI & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Vibhas Kumar Jha
Rajat Pandey
Manju Pandey
Res. Counsel
Udit Malik
Vishal Chanda

Petitioner / Applicant

ANWAR ALI

Respondent THE ADDITIONAL COMMISSIONER OF CGST DELHI & ANOTHER
Court Delhi High Court
State

Delhi

Date Jul 31, 2024
Order No.

W. P. (C) 10265/2024 and CM APPL. 42073/2024

Citation

2024(7) TAXREPLY 10485
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order dated 22.05.2024 (hereafter the impugned order), whereby the petitioner’s application seeking condonation of delay in filing his application for revocation of the cancellation order dated 27.07.2023 (hereafter the cancellation order) cancelling his Goods and Services Tax (GST) registration under the Central Goods and Services Tax Act, 2017 (hereafter CGST Act), was rejected. 2. The petitioner claims that he is registered with the GST Authorities with effect from 29.12.2022 and was assigned a Goods and Services Tax Identification Number (GSTIN): 07DPPPA2875L1ZE. The petitioner claims that thereafter he carried on his business for a period of over four months. Thereafter, he filed ‘NIL’ GST returns as there were no transactions. The petitioner claims that there was no default in filing his returns and the same were filed within the stipulated time. 3. The proper of....

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