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MANVI vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
PURUSHAINDRA KUMAR KAURAV
Pet. Counsel
Deepak Kumar Sharma
Res. Counsel
Hemant Kumar Yadav
Aditya Singla

Petitioner / Applicant

MANVI

Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 5, 2023
Order No.

W.P.(C) 4153/2023 & CM No.16071/2023

Citation

2023(4) TAXREPLY 7255
Original Order
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ORDER

O R D E R CM No.16072/2023 (for exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application is disposed of. W.P.(C) 4153/2023 3. Issue notice. 4. The learned counsels appearing for the respondents accept notice. 5. The petitioner has filed the present petition impugning the show cause notice dated 24.11.2021 (hereafter “the impugned show cause notice”) calling upon the petitioner to show cause as to why her GST registration not be cancelled. The petitioner also impugns the order dated 26.09.2022, (hereafter ‘the impugned order’) whereby the petitioner’s registration under the Central Goods & Services Tax Act, 2017 (hereafter ‘CGST Act’) was cancelled. 6. Respondent no.4 had issued the impugned show cause notice dated 24.11.2021 proposing to cancel the petitioner’s GST registration for the reason of “Non-existent Taxpayers under Risky Exporters Category in DGARM Report....

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