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ARVIND SHARMA vs. SUPERINTENDENT, RANGE - 115, CENTRAL GOODS AND SERVICE TAX & ANOTHER
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA

Pet. Counsel

Anurag Rajput

Res. Counsel

Gibran Naushad

Petitioner / Applicant	ARVIND SHARMA
Respondent	SUPERINTENDENT, RANGE - 115, CENTRAL GOODS AND SERVICE TAX & ANOTHER
Court	Delhi High Court
State	Delhi
Date	May 8, 2024
Order No.	W. P. (C) 6535/2024 & CM. APPLS. 27278/2024
Citation	2024(5) TAXREPLY 9619
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ORDER
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Show Cause Notice dated 17.07.2023 and order dated 02.08.2022, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 09.10.2019. 2. Issue notice. Notice is accepted by learned counsel for respondent. With the consent of parties, the petition is taken up for final disposal. 3. Petitioner claims to be a trader in metal scrap and was registered under the Central Goods and Service Tax Act, 2017. As per the petitioner, petitioner had shut down his business in the month of September, 2023. 4. The impugned Show Cause Notice dated 17.07.2023 was issued to the petitioner to show cause as to why his GST registration be not cancelled. The said Show Cause Notice reads as under:- “Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for th....