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S.S. ENTERPRISES vs. COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANOTHER
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA
Pet. Counsel
M. A. Ansari
Khursheed Ahmad
Sameed Salim
Res. Counsel
Rajeev Aggarwal
Prateek Badhwar

Petitioner / Applicant

S.S. ENTERPRISES

Respondent COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANOTHER
Court Delhi High Court
State

Delhi

Date May 17, 2024
Order No.

W. P. (C) 1539/2024

Citation

2024(5) TAXREPLY 9698

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ORDER

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 03.01.2024 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 27.06.2019 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 02.03.2019. 2. Subject petition has been filed by Shri. Zahira Begum, proprietor of M/s S.S Enterprises. Petitioner was engaged in the business of trading of table, kitchen or other household articles and was registered under the Goods and Service Act, 2017 (hereinafter referred to as ‘the Act’). 3. Learned counsel for Petitioner submits that the said proprietorship firm was formerly a partnership firm of the husband of the Petitioner and was subsequently converted into a proprietorship firm in 2012 in the name of the Petitioner. 4. Show Cause Notice dated 02.03.2019 ....

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