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B.R. ENTERPRISES vs. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX WEST DELHI
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Pranay Jain
Karan Singh
Res. Counsel
Aakarsh Srivastava
Vaibhav Gupta

Petitioner / Applicant

B.R. ENTERPRISES
Respondent PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX WEST DELHI
Court Delhi High Court
State

Delhi

Date Jul 30, 2024
Order No.

W. P. (C) 10260/2024 & CM No. 42070/2024

Citation

2024(7) TAXREPLY 10459
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the Proper Officer to cancel the petitioner’s Goods and Service Tax (GST) registration. The petitioner is registered under the Central Goods and Services Tax Act, 2017 / Delhi Goods and Services Tax Act, 2017 (hereafter CGST Act / DGST Act) and was assigned Goods and Services Tax Identification No. (GSTIN) 07ENLPB4547M1ZL. 2. The petitioner claims that it was carrying on trading in polymers and propylene. It ceased to carry on the said business and therefore, applied for cancellation of its GST registration by way of an application dated 02.03.2023. Pursuant to its application, the Proper Officer issued a notice dated 03.03.2023 seeking additional information and thereafter by an order dated 15.05.2024 rejected the petitioner’s application for cancellation of its GST registration. However, thereafter the Proper Officer suspended the petitione....

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