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APJ INVESTMENTS PVT LTD vs. ASSISTANT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Abhishek Garg
Yash Gaiha
Res. Counsel
Aditya Singla
Sahitya Veena

Petitioner / Applicant

APJ INVESTMENTS PVT LTD
Respondent ASSISTANT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX
Court Delhi High Court
State

Delhi

Date May 9, 2023
Order No.

W. P. (C) 6033/2023

Citation

2023(5) TAXREPLY 7541
Original Order
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ORDER

ORDER CM APPL. 23641/2023 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 6033/2023 3. Issue notice. 4. Mr. Singla, learned counsel on appearing on behalf of respondent, accepts notice. 5. The petitioner has filed the present petition impugning a Show Cause Notice dated 22.08.2022 and the proceedings pursuant thereto. The petitioner also impugns an order dated 28.11.2022, whereby the petitioner’s application for revocation of its GST cancellation, was rejected. Additionally, the petitioner impugns the appellate order dated 28.04.2023, whereby its appeal against order dated 28.11.2022 was rejected. 6. The petitioner was issued the impugned Show Cause Notice dated 22.08.2022, calling upon the petitioner to show cause as to why its registration not be cancelled and stating the following reasons for the proposed action: “In case, Registration has been obtained by means of fraud, wilful m....

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