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NAYARA INDUSTRIAL MART TRADERS vs. PRINCIPAL COMMISSIONER, CGST AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
RAVINDER DUDEJA
Pet. Counsel
Shivender Kumar Sharma
Urooj Chaudhary
Res. Counsel
Monica Benjamin

Petitioner / Applicant

NAYARA INDUSTRIAL MART TRADERS

Respondent PRINCIPAL COMMISSIONER, CGST AND ANOTHER
Court Delhi High Court
State

Delhi

Date Nov 4, 2024
Order No.

W. P. (C) 14809/2024 & CM APPL. 62254/2024 (Interim Relief)

Citation

2024(11) TAXREPLY 12062
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ORDER

ORDER 1. This petition has been preferred impugning the order dated 09 July 2024 in terms of which the registration of the writ petitioner under the Central Goods and Services Tax Act, 2017 CGST Act has come to be cancelled with retrospective effect from 08 October 2022. 2. As we read the impugned Show Cause Notice SCN which had preceded the final order of cancellation, we find the same had alleged a violation of Section 29 (2)(e) of the CGST Act with it being asserted that the registration under the CGST Act had been obtained by means of fraud, wilful mis-statement or suppression of facts. The other reasons which were assigned in that SCN merely read as “others”. 3. From the final order which has been passed by the respondents, we note that they appear to rest their decision on a physical verification which was undertaken and on the basis of which they came to conclude that the petitioner was “bogus/non-existent”. On being queried, we were inform....

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