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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
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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....