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RELIABLE ENTERPRISES vs. COMMISSIONER DELHI GOODS AND SERVICE TAX
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Pulkit Verma
Peyush Pruthi
Res. Counsel
Rajeev Aggarwal
Aadish Jain

Petitioner / Applicant

RELIABLE ENTERPRISES

Respondent COMMISSIONER DELHI GOODS AND SERVICE TAX
Court Delhi High Court
State

Delhi

Date Oct 20, 2023
Order No.

W.P.(C) 13947/2023 & CM APPL. 55047/2023

Citation

2023(10) TAXREPLY 8220
Original Order
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ORDER

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying as under: “a) A Writ of certiorari under Article 226/227 of the Constitution of India quashing/set aside the impugned show cause notice dated 24.12.2021 and the consequential order dated 26.03.2022 passed by the Respondent cancelling Petitioner’s GST registration along with order dated 17.10.2023 passed by the Respondent rejecting Petitioner’s application seeking revocation of GST cancellation and in furtherance thereof restoring the GST registration of the Petitioner; or/and b) To pass such further or other relief as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case.” 2. The Proper Officer had issued a Show Cause Notice dated 24.12.2021 (hereafter ‘the impugned SCN’) proposing to cancel the petitioner’s GST registration on the ground that the principal place of business was not found / available at....

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