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SALUJA OVERSEAS PVT. LTD. 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
Rajeev Aggarwal
Shubham Goel

Petitioner / Applicant

SALUJA OVERSEAS PVT. LTD.
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) 11739/2024 & CM APPL. 48831/2024

Citation

2024(9) TAXREPLY 10753
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 08.10.2021 (hereafter the impugned order), whereby the petitioner’s Goods and Services Tax (GST) registration was cancelled with retrospective effect from 01.07.2017. 2. The impugned order was passed pursuant to the Show Cause Notice dated 26.08.2021 (hereafter the impugned SCN), whereby the petitioner was called upon to show cause why its GST registration not be cancelled. The only reason set out in the impugned SCN for proposing the cancellation of the petitioner’s GST registration reads as under: - “1 Collects any amount as representing the tax but fails to pay the same to the account of the Central/ State Government beyond a period of three months from the date on which such payment becomes due.” 3. The petitioner was called upon to furnish its reply to the impugned SCN within a period of seven working days form the date of the se....

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