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ROSMERTA HSRP VENTURES PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA
Pet. Counsel
Charanya Lakshmi Kumaran
Yogendra Aldak
Kunal Kapoor
Res. Counsel
Anurag Ojha
Kumar Abhishek

Petitioner / Applicant

ROSMERTA HSRP VENTURES PRIVATE LIMITED
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date May 27, 2024
Order No.

W. P. (C) 1061/2024 & CM APPLs. 4431/2024, 24635/2024

Citation

2024(5) TAXREPLY 9763
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ORDER

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 05.08.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 27.07.2022. Petitioner also impugns Show Cause Notice dated 27.07.2022. 2. Petitioner is engaged in the business of supplying High Security Registration Plates and possessed GST registration bearing number 07AAFCR7758G1ZZ under the Central Goods and Services Act, 2017 (hereinafter referred to as the Act). 3. Show Cause Notice dated 27.07.2022 was issued to the petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states “Others”. Further, the said Show Cause Notice also does not put the Petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, the Petitioner had no opportunity to even object to the retrospective cancellation of the registration. 4. Thereafter, impugned order dated 0....

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