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KPM ENTERPRISES vs. THE COMMISSIONER, DELHI GOODS AND SERVICE TAX & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
PURUSHAINDRA KUMAR KAURAV
Pet. Counsel
Anjali Jha
Manish
Divya Rastogi
Res. Counsel
Satyakam

Petitioner / Applicant

KPM ENTERPRISES

Respondent THE COMMISSIONER, DELHI GOODS AND SERVICE TAX & OTHERS
Court Delhi High Court
State

Delhi

Date Nov 29, 2022
Order No.

W.P.(C) 16388/2022 & CMNo.51463/2022

Citation

2022(11) TAXREPLY 7015
Original Order
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ORDER

ORDER 1. Issue notice. 2. Mr Satyakam, learned counsel appearing for the respondents, accepts notice. 3. With the consent of the counsel parties, the petition has been taken up for final hearing. 4. The petitioner has filed the present petition, inter alia, impugning an order dated 02.11.2022 passed by the respondent, whereby the petitioner’s registration (Reference No. ZA0711220062349) under the Goods and Services Tax Act (GST Act) was cancelled with effect from 09.09.2022. The petitioner also impugns a show-cause notice dated 27.09.2022 issued by the respondents whereby the petitioner’s registration was suspended with effect from the said date, that is, 27.09.2022. 5. The petitioner was registered under the GST Act on 09.09.2022 and a Registration Certificate (Certificate No.07DGMPM1441Q2ZT) was issued. 6. The petitioner claims that it commenced its business of trading in betel nuts and placed an order to a supplier located in the State of Karna....

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