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CHIMA RAM HARNAND RAI vs. PRINCIPAL COMMISSIONER DEPARTMENT OF TRADE AND TAXES GOVERNMENT OF NCT OF DELHI AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA

Pet. Counsel

Prabhat Kumar

Karan Kanwal

Res. Counsel

Rajeev Aggarwal

Petitioner / Applicant	CHIMA RAM HARNAND RAI
Respondent	PRINCIPAL COMMISSIONER DEPARTMENT OF TRADE AND TAXES GOVERNMENT OF NCT OF DELHI AND ANOTHER
Court	Delhi High Court
State	Delhi
Date	Apr 24, 2024
Order No.	W. P. (C) 5671/2024 & CM APPLs. 23436-37/2024
Citation	2024(4) TAXREPLY 9492
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ORDER
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 05.04.2024 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 20.04.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 07.07.2017 and also impugns Show Cause Notice dated 02.03.2023. 2. Issue Notice. Notice is accepted by learned counsel appearing for respondent. With the consent of the parties, petition is taken up for final disposal today. 3. Petitioner is engaged in the business of plastic raw material and possessed GST Registration under the Central Goods and Services Act, 2017 (hereinafter referred to as the Act). 4. Petitioner had submitted an application dated 02.07.2022 seeking cancellation of GST Registration on the ground of closure of business due to the ailing health of the Petitioner. 5. Pursuant to the said application, Notice da....