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KUNDAN TRADING COMPANY vs. PR. COMMISSIONER OF DEPARTMENT OF TRADE & TAXES, GOVERNMENT OF NCT OF DELHI.
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Pranay Jain
Karan Singh
Res. Counsel
Avishkar Singhvi
Subham Kumar
Vivek Kumar

Petitioner / Applicant

KUNDAN TRADING COMPANY

Respondent PR. COMMISSIONER OF DEPARTMENT OF TRADE & TAXES, GOVERNMENT OF NCT OF DELHI.
Court Delhi High Court
State

Delhi

Date Sep 9, 2024
Order No.

W. P. (C) 12624/2024 & CMAPPL. 52441/2024

Citation

2024(9) TAXREPLY 10824
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel appearing for the respondent accepts notice. 3. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to cancel its GST registration with effect from 14.04.2024. 4. The petitioner was registered under the Central Goods and Services Tax Act, 2017/ Delhi Goods and Services Tax Act, 2017 (hereafter the CGST Act/ the DGST Act) with effect from 03.09.2023 and was assigned the Goods and Services Tax Identification Number (GSTIN): 07CIBPT9836L2ZG. 5. The petitioner claims that it has closed down its business with effect from 14.04.2024 and, therefore, applied for cancellation of its GST registration with effect from 01.04.2014 by an application dated 14.04.2024. Pursuant to the said application, the notice dated 13.05.2024 was issued by the proper officer seeking following information/ clarification/ documents relating to the application for cancellat....

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