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KOENIG SOLUTIONS PVT LIMITED vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Aashna Suri
Vashu P. Jain
Res. Counsel
Raj Kumar
Unmukt Gera
Satyakam

Petitioner / Applicant

KOENIG SOLUTIONS PVT LIMITED

Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Feb 23, 2023
Order No.

W.P.(C) 519/2023 & CM APPLs. 2075/2023, 2077/2023

Citation

2023(2) TAXREPLY 7053
Original Order
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ORDER

O R D E R 1. The petitioner has filed the present petition, inter-alia, impugning the Show Cause Notice dated 13.01.2023 as well as the suspension of its registration under the Central Goods and Services Tax Act, 2017 (hereafter “the Act”). 2. The petitioner has also challenged the provisions of Sub- Section (2) of Section 29 of Act and Rule 21 & Rule 21A of the Central Goods and Services Tax Rules, 2017. 3. The petitioner is essentially aggrieved by cancellation of its GST registration. 4. The respondent no. 3 had issued a Show Cause Notice dated 13.01.2023, calling upon the petitioner to furnish a reply to the notice within seven working days from the date of service of the notice. The Show Cause Notice indicated that the concerned Authority proposed to cancel the petitioner’s registration for the following reason: “Letter from Dy. Comm.(AE-II) CGST, suspicious transaction through Innovation Software Exports Ltd.” 5. The sa....

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