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BLACKMELON ADVANCE TECHNOLOGY COMPANY PVT LTD vs. COMMISSIONER OF STATE GOODS AND SERVICES TAX DELHI & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Rajat Mittal
Suprateek Neogi
Priyanshu
Res. Counsel
Sumit K. Batra

Petitioner / Applicant

BLACKMELON ADVANCE TECHNOLOGY COMPANY PVT LTD
Respondent COMMISSIONER OF STATE GOODS AND SERVICES TAX DELHI & ANOTHER
Court Delhi High Court
State

Delhi

Date Apr 16, 2025
Order No.

W. P. (C) 4737/2025 & CMAPPLs. 21757/2025, 21758/2025, 21759/2025

Citation

2025(4) TAXREPLY 13044
Original Order
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ORDER

ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner– M/s Blackmelon Advance Technology Company Pvt. Ltd. seeking quashing of the DRC-07 order passed by Respondent No. 2– Sales Tax Officer, Class-II/AVATO, Ward 79: Zone 7, Delhi on 17th August, 2024 bearing reference number: ZD070824061121O (hereinafter, ‘the Order’). Vide the order, a demand of Rs. 1,28,13,505/- has been raised against the Petitioner. 3. The case of the Petitioner Firm is that it was earlier registered with the principal place of business at A-1/7, F/F, A Block, Krishna Nagar, East Delhi, Delhi, 110051 since 01st July, 2017. 4. However, a Show Cause Notice was issued upon the Petitioner on 1st September, 2020 by Respondent No. 2 bearing Reference Number: ZA070920001495R for cancellation of registration for the reason that “the firm was not found functioning at the given address as per GSTI Report”. ....

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