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RAKESH KUMAR GARG vs. ASSISTANT COMMISSIONER AND OTHERS
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
NAVIN CHAWLA
Pet. Counsel
Jivesh Tiwari
Res. Counsel
Naushad Ahmed Khan
Zahid

Petitioner / Applicant

RAKESH KUMAR GARG
Respondent ASSISTANT COMMISSIONER AND OTHERS
Court Delhi High Court
State

Delhi

Date Feb 4, 2022
Order No.

W.P.(C) 2188/2022 & CM APPLs.6269-6270/2022

Citation

2022(2) TAXREPLY 5057
Original Order
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ORDER

1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking a direction to Respondent No.1 to comply with the order dated 5th April, 2021 passed by the Respondent No.2 in its letter and spirit thereby allowing the petitioner to surrender his GSTIN voluntarily w.e.f. 4th March, 2020 to forebear from giving effect to and/or taking any step whatsoever pursuant to and/or in furtherance of the said impugned order dated 30th July, 2021 passed by the Respondent No.1. 3. Learned Counsel for the Petitioner states that the Petitioner sought the cancellation of his GSTIN cancellation on account of his inability to continue his business due to his deteriorating health. He states that the Respondent no.1 vide order dated 15th September, 2020 instead of accepting the genuine request of the petitioner, acted in a completely arbitrary manner and cancelled the GSTIN of the petitioner on suo-moto basis under Section 29(2) of the Act from the da....

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