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HANUMAN ENTERPRISES vs. THE COMMISSIONER, DELHI GOODS AND SERVICE TAX & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Anjali Jha Manish
Divya Rastogi
Uday Pathak
Res. Counsel
Rajeev Aggarwal

Petitioner / Applicant

HANUMAN ENTERPRISES

Respondent THE COMMISSIONER, DELHI GOODS AND SERVICE TAX & OTHERS
Court Delhi High Court
State

Delhi

Date Feb 17, 2023
Order No.

W.P.(C) 2094/2023& CM No.7944/2023

Citation

2023(2) TAXREPLY 7022
Original Order
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ORDER

ORDER 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned counsel appearing for the respondents, accepts notice. 3. The petitioner has filed the present petition impugning an order dated 19.07.2022 passed by the Sales Tax Officer, Class-II/ AVATO, Ward-66, whereby the petitioner’s GSTIN / Unique ID 07AAECH9196D1ZC was cancelled. Apart from the other grounds, the petitioner also assails the said order on the ground that the same has been passed in violation of the principles of natural justice. 4. The petitioner contends that it was not provided sufficient opportunity to meet the allegations, on the basis of which the petitioner’s aforesaid registration was cancelled, as the show cause notice neither disclosed any reason, nor does it enclosed any material which would indicate the reasons for the proposed action. 5. The petitioner was issued a show cause notice dated 25.04.2022 and the only reason stated for proposing the cancellation of the petitioner&rsq....

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