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CHANDRA GUPTA AND ASSOCIATES vs. COMMISSIONER OF CENTRAL TAX (APPEALS-II) & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Sumit K. Batra

Manish Khurana

Priyanka Jindal

Res. Counsel

Akshay Amritanshu

Samyak Jain

Petitioner / Applicant	CHANDRA GUPTA AND ASSOCIATES
Respondent	COMMISSIONER OF CENTRAL TAX (APPEALS-II) & ANOTHER
Court	Delhi High Court
State	Delhi
Date	Jul 11, 2024
Order No.	W. P. (C) 9382/2024 & CM No. 38527/2024
Citation	2024(7) TAXREPLY 10297
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ORDER
VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an Order-in-Appeal dated 08.05.2024 (hereafter the impugned order) whereby the petitioner’s appeal against the order dated 04.11.2023, whereby the petitioner’s petition for revoking the order cancelling its GST Registration, was rejected on the ground of delay. 2. The petitioner had preferred the aforesaid appeal against an order dated 11.07.2023 (hereafter the cancellation order) whereby the petitioner’s GST registration was cancelled pursuant to the Show Cause Notice dated 08.05.2023 (hereafter SCN). 3. The cancellation order, apart from referring to the SCN, does not mention any reason for cancelling the petitioner’s GST registration. The petitioner had applied for revocation of the cancellation order, however, the same was rejected by an order dated 04.11.2023. 4. The petitioner assailed the said order dated 04.11.2023 in an appeal filed on 09.02.2024 under ....