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KORDIENT VENTURES PVT. LTD. vs. COMMISSIONER, DELHI GST AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Vineet Bhatia
Aamanya Jaganath Mishra
Res. Counsel
Anushree Narain
Nishtha Mittal
Rajeev Aggarwal

Petitioner / Applicant

KORDIENT VENTURES PVT. LTD.

Respondent COMMISSIONER, DELHI GST AND OTHERS
Court Delhi High Court
State

Delhi

Date Oct 20, 2023
Order No.

W.P.(C) 13934/2023

Citation

2023(10) TAXREPLY 8238

Original Order
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ORDER

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning an order dated 12.12.2022 (hereafter ‘the impugned order’) cancelling the petitioner’s GST registration. The petitioner also impugns a Show Cause Notice dated 09.09.2022 (hereafter ‘the SCN’), pursuant to which the impugned order was passed. 2. The petitioner was issued the SCN proposing to cancel the petitioner’s GST registration for the reason that it was not found functioning / existing at its principal place of business. The petitioner was directed to furnish a reply to the SCN and also appear before the concerned officer at the appointed date and time, but no such date or time was specified. The petitioner’s GST registration was also suspended with effect from 09.09.2022. 3. It is the petitioner’s case that it had changed its place of business and had duly applied for the same on 23.10.2020. The said application is not on record. H....

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