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OTTIMO VISUALS vs. COMMISSIONER OF GST AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN

Pet. Counsel

Vineet Bhatia

Aamnaya Jagannnath Mishra

Nidhi Aggarwal

Res. Counsel

Aditya Singla

Charu Sharma

Peehu Hooda

Petitioner / Applicant	OTTIMO VISUALS
Respondent	COMMISSIONER OF GST AND OTHERS
Court	Delhi High Court
State	Delhi
Date	Aug 16, 2023
Order No.	W.P.(C) 6991/2023
Citation	2023(8) TAXREPLY 7757
Original Order
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ORDER
VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, impugning a show cause notice dated 07.07.2022 (hereafter ‘the impugned show cause notice’) proposing the cancellation of the petitioner’s GST registration. The petitioner also impugns the order dated 18.08.2022 cancelling its GST registration passed pursuant to the impugned SCN. The petitioner had applied for revocation of the order cancelling its GST registration on 12.09.2022, however, the said application was also rejected by an order dated 13.10.2022. The petitioner impugns the said order as well. 2. The respondents issued the impugned show cause notice on 07.07.2023 proposing to cancel to the petitioner’s GST registration for the following reasons. “Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed.” 3. The petitioner was directed to appear before the proper officer on 25.07.2022 at 11:00 a.m. and to fi....