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KOMAL ENTERPRISES vs. THE COMMISSIONER OF GST DELHI & ANOTHER
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA

Pet. Counsel

Rajesh Singla

Pramod Gupta

Res. Counsel

Rajeev Aggarwal

Samridhi Vats

Petitioner / Applicant	KOMAL ENTERPRISES
Respondent	THE COMMISSIONER OF GST DELHI & ANOTHER
Court	Delhi High Court
State	Delhi
Date	May 1, 2024
Order No.	W. P. (C) 6120/2024 & CM APPL. 25425/2024
Citation	2024(5) TAXREPLY 9601
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ORDER
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 17.07.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.09.2018. Petitioner also impugns Show Cause Notice dated 22.06.2022. 2. Vide Show Cause Notice dated 22.06.2022, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- “Failure to furnish the returns since Jan 2022” 3. Issue Notice. Notice is accepted by learned counsel appearing for respondents. With the consent of the parties, petition is taken up for final disposal today. 4. Petitioner was engaged in the business of trading of Electric Motors & Submersible Pumps and possessed GST Registration under the Central Goods and Services Act, 2017 (hereinafter referred to as the Act). 5. Show Cause Notice dated 22.06.2022 was issued to the petitioner seeking to cancel its registration. Though the notice does not s....