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SHAKTI METALS vs. THE COMMISSIONER CENTRAL GOODS AND SERVICES TAX AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Rakesh Kumar

Parveen Kumar Gambhir

Res. Counsel

Gibran Naushad

Shubham Goel

Rajeev Aggarwal

Petitioner / Applicant	SHAKTI METALS
Respondent	THE COMMISSIONER CENTRAL GOODS AND SERVICES TAX AND OTHERS
Court	Delhi High Court
State	Delhi
Date	Aug 1, 2024
Order No.	W. P. (C) 5490/2024
Citation	2024(8) TAXREPLY 10525
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ORDER
VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning the Show Cause Notice dated 26.05.2022 (hereafter the impugned SCN); an order dated 24.06.2022 (hereafter the impugned cancellation order) passed pursuant to the impugned SCN, whereby the petitioner’s Goods and Services Tax (GST) registration was cancelled; and the order dated 21.04.2023 passed by the Appellate Authority (hereafter the impugned appellate order), whereby the petitioner’s appeal against the impugned cancellation order was rejected. The petitioner prays for restoration of its GST registration. 2. The petitioner is an individual and engaged in the business of dealing in aluminium, copper, ferrous, zinc waste and scrap and carries on the said business in the name and style of sole proprietorship concern ‘M/s. Shakti Metals’. 3. The petitioner was registered with the GST authorities and was assigned the Goods and Services Tax Identification Number (....