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J.M. TRADERS vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Prabhat Kumar
Res. Counsel
Amit Gutpa
Vidur Dwivedi

Petitioner / Applicant

J.M. TRADERS
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Aug 5, 2024
Order No.

W. P. (C) 10504/2024 & CM APPL. 43168/2024

Citation

2024(8) TAXREPLY 10527
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order dated 14.03.2023 (hereafter the impugned cancellation order) whereby the petitioner’s GST registration was cancelled with the retrospective effect from 29.11.2018. 2. The petitioner also prays in the alternative that the impugned cancellation order may be modified to be operative prospectively from the date of the Show Cause Notice dated 22.12.2022 (hereafter the SCN). 3. The petitioner was registered with the GST authorities with effect from 17.12.2018 and was assigned the Goods and Services Tax Identification (GSTIN): 07CVLPB4485L1Z4. The petitioner claims that due to adverse circumstances resulting from the outbreak of COVID-19, his business suffered and in effect shut down. In the circumstances, the petitioner filed an application dated 02.09.2021 seeking cancellation of his GST registration. In response to the said application, the Proper Officer issued the notice dated....

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