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PANNA IMPEX vs. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Rahul Gupta
Res. Counsel
Atul Tripathi
R. K. Shah

Petitioner / Applicant

PANNA IMPEX

Respondent COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & OTHERS
Court Delhi High Court
State

Delhi

Date May 31, 2023
Order No.

W.P.(C) 7897/2023 & CM APPL. 30503/2023

Citation

2023(5) TAXREPLY 7426
Original Order
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ORDER

VIBHU BAKHRU, J. 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition impugning a show cause notice dated 09.06.2022 calling upon the petitioner to show cause as to why its GST registration should not be cancelled. The petitioner also impugns an order dated 23.08.2022 passed pursuant to the aforesaid show cause notice cancelling the petitioner’s GST registration as well as the Order-in-Appeal dated 19.04.2023, whereby the petitioner’s appeal against the impugned order dated 23.08.2022 was rejected. 4. The impugned show cause notice does not specify any reason for proposing the cancellation of the petitioner’s GST registration. It merely mentions the reason as, ‘OTHERS’. Undisputedly, the impugned show cause notice is vague and fails to satisfy the necessary requirement of a valid show cause notice. 5. In view of the above, there is merit in the petitioner’s....

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