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RASHID vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
DHARMESH SHARMA
Pet. Counsel
Dipak Raj
Kuldeep Mishra
Garima Kumar
Res. Counsel
Piyush Beriwal
Sandip Munian
Jyotsna Vyas

Petitioner / Applicant

RASHID

Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Feb 11, 2025
Order No.

W. P. (C) 1635/2025 & CM APPL. 7966/2025

Citation

2025(2) TAXREPLY 12425
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India seeking quashing of the Show Cause Notice [hereinafter “SCN”] dated 24th November, 2023 and the subsequent cancellation of the GST registration of the Petitioner dated 7th December, 2023. 3. This is the second round of SCNs being issued to the Petitioner. In the first round, a SCN was issued on 18th August, 2023, wherein the ground raised was as under: “Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. OTHER STATE REFERENCE VIDE LETTER DATED 08-08-2023 REGARDING SUSPICIOUS PURCHASE.” 4. In the above SCN, the Petitioner was given a date for appearance on 29th August, 2023 at 11:30 AM. Pursuant to the SCN, the Petitioner is said to have filed a reply on ....

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