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MANGLA ENTERPRISES vs. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Arif Ahmed Khan
Res. Counsel
Harpreet Singh
Suhani Mathur
Rajeev Aggarwal

Petitioner / Applicant

MANGLA ENTERPRISES
Respondent COMMISSIONER OF DELHI GOODS AND SERVICES TAX & OTHERS
Court Delhi High Court
State

Delhi

Date Mar 10, 2023
Order No.

W.P.(C) 1740/2023

Citation

2023(3) TAXREPLY 7116
Original Order
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ORDER

O R D E R 1. The petitioner has filed the present petition, inter alia, impugning a Show Cause Notice dated 18.11.2020, calling upon the petitioner to show cause as to why its GST registration (No. GSTIN 07AAKPM6983C1ZF), not be cancelled. 2. The petitioner also impugns an order dated 27.11.2020, cancelling the petitioner’s registration, pursuant to the aforesaid Show Cause Notice. 3. The petitioner had filed an appeal against the said order dated 27.11.2020, which was rejected by the order dated 22.08.2022, on the ground that the same was filed beyond the period of limitation. 4. The impugned Show Cause Notice dated 18.11.2020 indicates that the petitioner’s registration was proposed to be cancelled for the reason that he had not filed his GST returns for a continuous period of six months. 5. The petitioner was called upon to file a reply within seven working days from the date of service of notice and also to appear for a personal hearing on the app....

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