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FRAMES BAY PVT. LTD. vs. CENTRAL GOODS AND SERVICES TAX COMMISSIONERATE DELHI EAST
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
NAVIN CHAWLA
Pet. Counsel
Abhishek Prasad
Anand Varma
Res. Counsel
Harpreet Singh
Satyakam

Petitioner / Applicant

FRAMES BAY PVT. LTD.

Respondent CENTRAL GOODS AND SERVICES TAX COMMISSIONERATE DELHI EAST
Court Delhi High Court
State

Delhi

Date Oct 5, 2021
Order No.

W.P.(C) 2496/2021 & CM APPL. 7324/2021

Citation

2021(10) TAXREPLY 4731
Original Order
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ORDER

The petition has been heard by way of video conferencing. Present writ petition has been filed seeking quashing of the show cause notice dated 08th February, 2021 issued by Delhi GST/respondent No. 2 as well as for reverting/changing back the nature of levy to be imposed on the petitioner from regular to composition levy w.e.f. 01st January, 2020. Learned counsel for petitioner states that though the petitioner is not engaged in any interstate outward supply of goods, yet it has been registered as an interstate supplier. Mr. Satyakam, learned counsel for the respondent No. 2 states that the petitioner was registered as an interstate supplier at petitioner’s own request. He, however, clarifies that the show cause notice dated 08th February, 2021 has been rescinded by the respondent no. 2 on 23rd February, 2021. Mr. Harpreet Singh, learned counsel for respondent No. 1 states that if the respondent No. 2/Delhi GST was to recommend petitioner’s case for rever....

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