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OSCAR ENTERPRISES vs. COMMISSIONER OF DELHI GST AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
RAVINDER DUDEJA
Pet. Counsel
Vineet Bhatia
Aamnaya Jagannath Mishra
Bipin Punia
Res. Counsel
Udit Malik

Petitioner / Applicant

OSCAR ENTERPRISES

Respondent COMMISSIONER OF DELHI GST AND ANOTHER
Court Delhi High Court
State

Delhi

Date Sep 30, 2024
Order No.

W. P. (C) 12901/2024

Citation

2024(9) TAXREPLY 11347
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ORDER

ORDER 1. The petitioner is aggrieved by the cancellation of its registration in terms of an order dated 27 September 2022. The aforesaid final order of cancellation was preceded by a show cause dated 09 September 2022 in which the following allegations were leveled: “1 Taxpayer found Non-Functioning/Not Existing at the Principal Place of Business” 2. It appears that since the petitioner failed to furnish a response to that notice, a final order of cancellation came to be passed and which was made to apply with retroactive effect from 12 November 2019. Learned counsel for the petitioner submits that the order of cancellation cannot take effect from a posterior date unless reasons in support of that action are duly disclosed. It was submitted that while it would be open for the respondents to cancel with effect from the date of the notice, they would clearly be disentitled in law to cancel with effect from a retrospective date unless circumstances so warrant an....

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