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BALAJI INDUSTRIES vs. THE PRINCIPAL COMMISSIONER CGST DELHI NORTH COMMISSIONERATE & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Roopesh Kumar Mishra
Vikash Singh
Res. Counsel
Neha Malik
Damini Vishwakarma

Petitioner / Applicant

BALAJI INDUSTRIES
Respondent THE PRINCIPAL COMMISSIONER CGST DELHI NORTH COMMISSIONERATE & ANOTHER
Court Delhi High Court
State

Delhi

Date Sep 12, 2024
Order No.

W. P. (C) 11913/2024

Citation

2024(9) TAXREPLY 10992
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition praying that the order dated 10.06.2022 (hereinafter the impugned order), whereby the petitioner’s GST registration was cancelled with retrospective effect from 11.09.2017 be modified to the limited extent that the same be made operative from March, 2022. 2. The petitioner was registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/ the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) with effect from 11.09.2017 and was assigned the Goods and Services Tax Identification Number (GSTIN) 07DXWPK2847B1Z6. 3. The petitioner claims that it had stopped carrying on its business in March, 2022 and had also requested its Chartered Accountant to make an appropriate application for cancellation of its GST registration. 4. Subsequently, on 24.05.2022, the proper officer sent a Show Cause Notice (hereafter the SCN) calling upon the petitioner to show cause w....

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