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HRC INTERNATIONAL vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Vineet Bhatia
Rakesh Kumar
Chanderkant Singh
Res. Counsel
Puneet Yadav
Rajeev Aggarwal
Shubham Goel

Petitioner / Applicant

HRC INTERNATIONAL
Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Sep 19, 2024
Order No.

W. P. (C) 9520/2024

Citation

2024(9) TAXREPLY 11107
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondents to cancel the petitioner’s GST registration with effect from 30.04.2022. The petitioner also impugns an order dated 28.06.2022 (hereafter the impugned cancellation order) whereby the petitioner’s GST registration was cancelled with retrospective effect from 01.07.2017. 2. The petitioner was registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/ the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) and was assigned the Goods and Services Tax Identification Number (GSTIN): 07APMPT6940H1ZC. 3. The petitioner filed an application dated 25.05.2022 seeking cancellation of its GST registration on the ground that he has discontinued its business due to financial problems. Pursuant to the said application, the proper officer issued a notice dated 28.05.2022 stating that the proper offi....

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