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OLIVE TRADERS vs. THE COMMISSIONER, CGST AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Shivender Kumar Sharma

Urooj Chaudhary

Res. Counsel

Shashank Sharma

Petitioner / Applicant	OLIVE TRADERS
Respondent	THE COMMISSIONER, CGST AND ANOTHER
Court	Delhi High Court
State	Delhi
Date	Jul 8, 2024
Order No.	W. P. (C) 9129/2024 & CM APPL. 37341/2024
Citation	2024(7) TAXREPLY 10198
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ORDER
VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning an order dated 04.05.2023 (hereafter the impugned order) passed by respondent no. 2, whereby the petitioner’s Goods and Services Tax (GST) Registration, was cancelled. The petitioner also impugns the Show Cause Notice dated 17.04.2023 (hereafter the impugned SCN) pursuant to which the impugned order was passed. 4. The petitioner claims that the impugned SCN was issued solely on the basis of the communication received from the other department without the Proper Officer being independently satisfied of the same. It is contended that the such a show cause notice could not be issued on the dictates of another authority. 5. The petitioner also relies upon the decisions of this Court in Sant Ram v. Delhi State GST & Ors.: Neutral Citation No. 2023:DHC:8838-DB; M/s. Green Polymers v. U....