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CURIL TRADEX PVT. LTD. vs. THE COMMISSIONER, DELHI GOODS AND SERVICE TAX AND OTHERS
(Delhi High Court)

Hon'ble Judges:

RAJIV SHAKDHER
TARA VITASTA GANJU
Pet. Counsel
Anjali Jha Manish
Res. Counsel
Sameer Vashisht

Petitioner / Applicant

CURIL TRADEX PVT. LTD.
Respondent THE COMMISSIONER, DELHI GOODS AND SERVICE TAX AND OTHERS
Court Delhi High Court
State

Delhi

Date Aug 26, 2022
Order No.

W.P.(C) 10408/2022

Citation

2022(8) TAXREPLY 6288
Original Order
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ORDER

1. This writ petition is directed against the order dated 26.04.2022 passed by respondent no.2. /Sales Tax Officer Class II/AVATO (Ward 63). Via this order, respondent no.2 has cancelled the registration of the petitioner. 2. The cancellation of registration was founded on the show cause notice dated 12.04.2022. The show cause notice, in turn, adverted to a letter dated 06.04.2022 received from the Deputy Commissioner (DC), CGST–Delhi South Commissionerate [hereafter referred to as “DC”] 2.1. The relevant part of the aforementioned show cause notice is extracted hereafter: “Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Letter dt. 6.04.2022 received DC, CGST-Delhi South Commissionerate - the firm is non existent. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice....

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