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PIHU ENTERPRISES vs. PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES GNCTD.
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Pranay Jain

Karan Singh

Res. Counsel

Rajeev Aggarwal

Shubham Goel

Mayank Kamra

Petitioner / Applicant	PIHU ENTERPRISES
Respondent	PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES GNCTD.
Court	Delhi High Court
State	Delhi
Date	Sep 9, 2024
Order No.	W. P. (C) 12621/2024 & CM APPL. 52436/2024
Citation	2024(9) TAXREPLY 10822
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ORDER
VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to cancel its Goods and Services Tax (GST) registration. The petitioner also impugns the order dated 06.08.2024, whereby the petitioner’s application for cancellation of its GST registration was rejected. 4. The petitioner was registered under the Central Goods and Services Tax Act, 2017/ Delhi Goods and Services Tax Act, 2017 (hereafter the CGST Act/ DGST Act) with effect from 16.10.2023 and was assigned the Goods and Services Tax Identification Number (GSTIN): 07CLRPD5781K1ZH. 5. The petitioner claims that it has closed down its business and, therefore, made an application dated 27.07.2024 for cancellation of its GST registration. The said application was rejected by an order dated 06.08.2024 on the ground that the petitioner has availed Input Ta....