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NUTECH APPLIANCES vs. SUPERINTENDENT RANGE-35, CENTRAL GOODS AND SERVICES TAX & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Nitin Gulati
Reena Gulati
Res. Counsel
Arnav Kumar
Chetanya Kapoor

Petitioner / Applicant

NUTECH APPLIANCES

Respondent SUPERINTENDENT RANGE-35, CENTRAL GOODS AND SERVICES TAX & ANOTHER
Court Delhi High Court
State

Delhi

Date Aug 13, 2024
Order No.

W. P. (C) 7455/2024

Citation

2024(8) TAXREPLY 10567
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the order dated 27.05.2023 (hereafter the impugned order), whereby the petitioner’s Goods and Services Tax (GST) registration was cancelled with retrospective effect from 22.04.2018. 2. The impugned order was issued pursuant to the Show Cause Notice dated 25.04.2023 (hereafter the SCN). The only reason set out in the SCN proposing to cancel the petitioner’s GST registration reads as under:- “1 In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts.” 3. The petitioner was called upon to reply to the SCN within seven working days from the date of the service of the SCN and was also directed to appear before the proper officer on 01.05.2023 at 03:00 PM. Additionally, the petitioner’s GST registration was suspended with effect from the date of issuance of the SCN, that is, with effect from 25.04.2023....

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