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METAL EDGE vs. SALES TAX OFFICER CLASS & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Rajive Malhotra
Shubham Bhalla
Arshbir Singh
Res. Counsel
Rajeev Aggarwal
Vidisha Swarup
Prateek Badhwar

Petitioner / Applicant

METAL EDGE

Respondent SALES TAX OFFICER CLASS & OTHERS
Court Delhi High Court
State

Delhi

Date Jul 5, 2023
Order No.

W. P.(C) 8842/2023 & CM APPL. 33423/2023 & CM APPL. 33424/2023

Citation

2023(7) TAXREPLY 7584
Original Order
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ORDER

ORDER VIBHU BAKHRU , J. 1. The petitioner (sole proprietor of the M/s Metal Edge) has filed the present petition, inter alia, impugning an order dated 07.10.2021 (hereafter ‘the impugned order’) whereby the petitioner’s GST registration was cancelled. The petitioner claims that the impugned order was issued by respondent no.1, who is not a ‘proper officer’ and therefore, has no jurisdiction to pass such orders. The petitioner also impugns the show cause notice dated 23.09.2021 (hereafter ‘the impugned show cause notice’) issued under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’), whereby respondent no. 1 had proposed to raise a demand of Rs.95,81,779.10/-. In addition, the petitioner also assails the order dated 02.11.2022 passed by the Appellate Authority whereby the petitioner’s appeal challenging the impugned order was rejected. In addition, the petitioner has also sought c....

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