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QUALITY TRADERS vs. YOGESH KUMAR & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN

Pet. Counsel

Aman Kumar Singh

K. Murali Reddy

Ankam Rao

Res. Counsel

Shaguftha H

Rajeev Aggarwal

Anushree Narain

Petitioner / Applicant	QUALITY TRADERS
Respondent	YOGESH KUMAR & ANOTHER
Court	Delhi High Court
State	Delhi
Date	Sep 5, 2023
Order No.	W.P.(C) 10385/2023 & CM APPL. 40196/2023, CM APPL. 44587/2023
Citation	2023(9) TAXREPLY 7889
Original Order
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ORDER
ORDER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 04.07.2023 passed by Respondent No. 1 (hereafter ‘the impugned order’), whereby the petitioner’s GST registration was cancelled. The petitioner is an individual and, inter alia, carries on the business under the name of her sole proprietorship, M/s Quality Traders. 2. Respondent had earlier issued a Show Cause Notice dated 02.03.2023 (hereafter ‘the Show Cause Notice’) proposing to cancel the petitioner’s GST registration on the ground that it was not found functioning at the principal place of business. 3. The petitioner responded to the said Show Cause Notice on 05.03.2023. She explained that she conduct the business operations from the principal place of business. She stated that she was maintaining poor health and required to visit hospital frequently and, therefore, did not visit the office on a daily basis. 4. The petitioner’s e....