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PERFECT INVESTIGATION vs. SALES TAX OFFICER CLASS II /AVATO, WARD-63, ZONE-6, DELHI
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
RAVINDER DUDEJA
Pet. Counsel
Atin Handuja
Arun Kumar Tiwari
Ram Murti
Res. Counsel
Rajeev Aggarwal
Shubam Goel
Mayank Kamra

Petitioner / Applicant

PERFECT INVESTIGATION
Respondent SALES TAX OFFICER CLASS II /AVATO, WARD-63, ZONE-6, DELHI
Court Delhi High Court
State

Delhi

Date Oct 1, 2024
Order No.

W. P. (C) 12316/2024

Citation

2024(10) TAXREPLY 12080
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ORDER

ORDER 1. The writ petitioner is aggrieved by the order dated 08 April 2022 pursuant to which its Goods and Services Tax [‘GST’] registration has been cancelled on an allegation of non-filing of returns. The order would seem to indicate that no tax liability stands foisted upon the petitioner nor are there any outstanding payments due. 2. It is in the aforesaid context that we bear in consideration Rule 23 of Central Goods and Services Tax Rules, 2017 [‘CGST Rules’], the relevant part whereof is extracted hereinbelow : “23. Revocation of cancellation of registration (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration [or within such time period as extended by the Additional ....

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