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SALUJA ELECTRONICS vs. COMMISSIONER OF CGST AND CENTRAL EXCISE DELHI EAST COMMISSIONERATE.
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Anshuj Dhingra
Shubhangda Singh
Muskan Banga
Res. Counsel
Gibran Naushad

Petitioner / Applicant

SALUJA ELECTRONICS

Respondent COMMISSIONER OF CGST AND CENTRAL EXCISE DELHI EAST COMMISSIONERATE.
Court Delhi High Court
State

Delhi

Date Sep 3, 2024
Order No.

W. P. (C) 11725/2024

Citation

2024(9) TAXREPLY 10722
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order dated 02.09.2021 (hereafter the impugned order), whereby the petitioner’s GST registration was cancelled with retrospective effect from 07.07.2017. 2. The reason set out in the impugned order for cancelling the petitioner’s GST registration is that the petitioner had neither appeared for a personal hearing nor submitted any documents in its favour. The impugned order also records the tentative conclusion of the proper officer that the petitioner had secured the GST registration by fake documents. The proper officer had, accordingly, cancelled its registration for “the sake of govt. revenue”. It is important to note that the impugned order sets out a table which indicates that no tax was determined as due from the petitioner. 3. The impugned order was passed pursuant to a Show Cause Notice dated 20.08.2021 (hereafter the impugned SCN), proposing to cancel th....

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