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SHAKTI METAL INDUSTRIES vs. COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Rakesh Kumar
Parveen Kumar
Res. Counsel
Rajeev Aggarwal
Mayank Kamra

Petitioner / Applicant

SHAKTI METAL INDUSTRIES

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

Delhi

Date Nov 20, 2024
Order No.

W. P. (C) 16066/2024

Citation

2024(11) TAXREPLY 12238
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ORDER

ORDER CM APPL. 67486/2024 (Ex.) Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 16066/2024 1. The solitary challenge which stands addressed on the writ petition is in respect of the retrospective cancellation of the Goods and Services Tax ['GST'] registration of the petitioner- assessee. 2. The record would reflect that a Show Cause Notice ['SCN'] came to be issued on 08 October 2022. This was followed by a final order of cancellation dated 29 April 2024, since no reply came to be submitted by the writ petitioner. 3. Before us, it is contended that in the absence of the SCN having embodied any intent of the respondents to cancel the registration with retrospective effect, the action would not sustain. Reliance in this respect is placed on the decision rendered by us in Riddhi Siddhi Enterprises v. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr W.P.C 8061/2024 dated 25 September 2024. ....

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