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GIRIK ENTERPRISES vs. THE COMMISSIONER SGST DELHI AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Vibhas Kumar Jha

Rajat Pandey

Manju Pandey

Res. Counsel

Udit Malik

Vishal Chanda

Petitioner / Applicant	GIRIK ENTERPRISES
Respondent	THE COMMISSIONER SGST DELHI AND OTHERS
Court	Delhi High Court
State	Delhi
Date	Jul 31, 2024
Order No.	W. P. (C) 10517/2024 & CM APPL. 43229/2024
Citation	2024(7) TAXREPLY 10460
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ORDER
VIBHU BAKHRU, J. (ORAL) 1. Issue notice. The learned counsel for the respondent accepts notice. 2. The petitioner has filed the present petition impugning the order dated 08.07.2024 (hereafter the impugned order) passed by the Appellate Authority whereby the petitioner’s appeal against an order dated 16.06.2020 cancelling the petitioner’s GST registration was cancelled ab initio (with effect from 01.07.2017). 3. The petitioner was registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) with effect from 01.07.2017. The petitioner was assigned the Goods and Services Tax Identification Number (GSTIN): 07ANJPN7785M1Z1. 4. The petitioner states that he had duly filed the returns for the financial years 2017-18 and 2018-19, however, the petitioner suffered losses and therefore, decided to discontinue his business. Consequently, the petitioner applied for cancellation of his GST registration on 21.03.2020. The petitioner states tha....