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PARSHANT TIMBER vs. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Rakesh Kumar
Subhash Chandra Gupta
Parveen Kumar Gambhir
Res. Counsel
Rajeev Aggarwal
Shilpa Singh
Divyanshi Bansal

Petitioner / Applicant

PARSHANT TIMBER
Respondent COMMISSIONER OF DELHI GOODS AND SERVICES TAX & OTHERS
Court Delhi High Court
State

Delhi

Date Mar 10, 2023
Order No.

W.P.(C) 1734/2023 & CM APPL. 6618/2023

Citation

2023(3) TAXREPLY 7100
Original Order
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ORDER

ORDER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 27.12.2021, whereby the petitioner’s application for cancellation of its GST registration, was rejected. The petitioner also impugns an order dated 24.08.2022, whereby the respondents had suo moto cancelled the petitioner’s registration with effect from 02.07.2017. 2. The petitioner had made an application in the requisite form (Form GST REG-16) praying that his registration under GSTIN 07AKMPG7225K1ZW) be cancelled with effect from 31.07.2021. The reason for seeking cancellation of the registration was disclosed as “Discontinuance of business/Closure of business”. Indisputably, the petitioner has a right to seek cancellation of the registration on the aforesaid ground. 3. In response to the said application, the concerned authority sent a notice dated 23.11.2021, stating that it was not satisfied with the petitioner’s application for the following r....

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