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N.K. INDUSTRIES vs. COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR.
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA

Pet. Counsel

Rakesh Kumar

P. K. Gambhir

Res. Counsel

Rajeev Aggarwal

Prateek Badhwar

Petitioner / Applicant	N.K. INDUSTRIES
Respondent	COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR.
Court	Delhi High Court
State	Delhi
Date	May 10, 2024
Order No.	W. P. (C) 1185/2024 & CM APPL. 4958/2024
Citation	2024(5) TAXREPLY 9738
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ORDER
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 07.03.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 23.01.2020 and also impugns Show Cause Notice dated 31.01.2022. 2. Petitioner is engaged in the business of manufacturing, retail and wholesale of Air or Vacuum Pumps and Compressor and possessed GST Registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 3. Show Cause Notice dated 31.01.2022 was issued to the Petitioner seeking to cancel its registration. The notice stated, “Invalid Bank Accounts provided in Registration data.” Said Show Cause Notice required the petitioner to appear before the undersigned i.e., authority issuing the notice. However, the said Notice did not bear the date and time whereby the Petitioner was required to appear for personal hearing. 4. The said Show Cause Notice also does not put the petitioner to noti....