Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

SALWA FOODS PROPRIETORSHIP MR AMAAN SHEIKH vs. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Rakesh Kumar
Parveen Kumar Gambhir
Res. Counsel
Harpreet Singh
Suhani Mathur

Petitioner / Applicant

SALWA FOODS PROPRIETORSHIP MR AMAAN SHEIKH
Respondent COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND ANOTHER
Court Delhi High Court
State

Delhi

Date Dec 16, 2024
Order No.

W. P. ( C ) 14187 / 2024

Citation

2024(12) TAXREPLY 12067
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER 1. The writ petitioner impugns an order dated 09 December 2022 pursuant to which its registration under the Central Goods & Services Tax Act, 2017 [“CGST Act”] came to be cancelled with retrospective effect from 28 December 2018. 2. We take note of the belated challenge which stands mounted by way of the instant writ petition. We also bear in consideration that the CGST Act does not disentitle or render the petitioner ineligible to apply for registration afresh and notwithstanding its registration having been cancelled on a previous occasion. 3. We take note of the following provisions which are made in a Circular dated 28 March 2019 issued by the Central Board of Indirect Taxes and Customs and which reads thus: “4. It is hereby instructed that the proper officer may exercise due caution while processing the application for registration submitted by the taxpayers, where the tax payer is seeking another registration within the State althoug....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)