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BIRCHAND vs. COMMISSIONER OF DGST, DELHI AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Sanjeev
Res. Counsel
Aviskar Singhvi
Shubham Kumar

Petitioner / Applicant

BIRCHAND

Respondent COMMISSIONER OF DGST, DELHI AND OTHERS
Court Delhi High Court
State

Delhi

Date Jul 15, 2024
Order No.

W. P. (C) 9518/2024

Citation

2024(7) TAXREPLY 10269
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. Issue notice. The learned counsel for the respondent accepts notice. 2.The petitioner has filed the present petition impugning the order dated 19.04.2024 (hereafter the impugned order)passed by the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) / the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) whereby the petitioner’s appeal against the order dated 30.12.2021 (hereafter the impugned cancellation order) cancelling its GST Registration, was rejected. 3. The petitioner was carrying on business since prior to the roll out of the CGST regime with effect from 01.07.2017. Accordingly, he migrated to the said regime and was assigned the Goods and Services Tax Identification (GSTIN) – No. 07AFAPC2167H1ZV, with effect from 01.07.2017. 4. The respondents found discrepancies in the returns filed by the petitioner and issued notice dated 27.01.2021. However, ....

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