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S.M. TRADING CO. vs. ASSISTANT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX, MANDOLI DIVISION, EAST DELHI.
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Pranay Jain
Karan Singh
Res. Counsel
Monica Benjamin
Nancy Jain

Petitioner / Applicant

S.M. TRADING CO.

Respondent ASSISTANT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX, MANDOLI DIVISION, EAST DELHI.
Court Delhi High Court
State

Delhi

Date Sep 3, 2024
Order No.

W. P. (C) 11785/2024

Citation

2024(9) TAXREPLY 10752
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 21.05.2024 (hereafter the impugned cancellation order) whereby the petitioner’s Goods and Services Tax (GST) registration was cancelled with retrospective effect from 03.07.2017. 2. The impugned cancellation order was passed pursuant to a Show Cause Notice dated 29.04.2024 (hereafter the impugned SCN). The only reason stated in the impugned SCN proposing to cancel the petitioner’s GST registration reads as under:- “Section 29(2)(e)-registration obtained by means of fraud, wilful misstatement or suppression of facts” 3. The petitioner was called upon to furnish a reply to the impugned SCN within seven working days from the date of service of said notice. The petitioner was also called upon to appear before the concerned proper officer on 06.05.2024 at 12:35 PM. Additionally, the petitioner’s GST registration was suspended from th....

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