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SACHIN UPADHYAY & OTHER vs. THE ADDITIONAL COMMISSIONER & OTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
TUSHAR RAO GEDELA
Pet. Counsel
Vishal Saxena
Meenakshi Garg
Res. Counsel
Anushree Narain
Nistha Mittal

Petitioner / Applicant

SACHIN UPADHYAY & OTHER
Respondent THE ADDITIONAL COMMISSIONER & OTHER
Court Delhi High Court
State

Delhi

Date Sep 22, 2023
Order No.

W. P. (C) 12523/2023 & CM APPL. 49405/2023 & CM APPL. 49406/2023

Citation

2023(9) TAXREPLY 7984
Original Order
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ORDER

ORDER VIBHU BAKHRU, J. 1. Issue notice. 2. Ms. Narain, learned counsel appearing for the respondents, who has joined the proceedings through video conference accepts notice and states that it is necessary to implead the Jurisdictional Commissioner (Commissioner, CGST, North) in this petition. On an oral request, Commissioner, CGST, North is impleaded as a respondent. The petitioner shall file an amended memo of parties within a period of two working days. 3. Ms. Narain accepts notice on behalf of the respondents, including on behalf of the newly impleaded respondent. With the consent of the parties, the petition has been finally heard. 4. The petitioner has filed the present petition impugning an order (Order-in-Appeal No.140/ADC/Central Tax/Appeals-1/Delhi/2023) dated 23.05.2023 whereby, the petitioner’s application for revocation of the cancellation of his GST registration, was rejected. 5. The petitioner was registered with the GST authorities on 05.....

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