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SHIVOY ENTERPRISES vs. COMMISSIONER OF CGST, DELHI NORTH AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Vineet Bhatia

Bipin Punia

Res. Counsel

Shubham Tyagi

Petitioner / Applicant	SHIVOY ENTERPRISES
Respondent	COMMISSIONER OF CGST, DELHI NORTH AND OTHERS
Court	Delhi High Court
State	Delhi
Date	Jul 8, 2024
Order No.	W. P. (C) 9180/2024
Citation	2024(7) TAXREPLY 10296
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ORDER
VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition impugning a Show Cause Notice dated 14.06.2022 (hereafter the impugned SCN) calling upon the petitioner to show cause as to why its GST Registration (GSTIN: 07AATFS9380G1ZG) not be cancelled. The reason stated in the impugned SCN for the then proposed action is set out below: “1 VISITED AT REGISTERED ADDRESS FOR PHYSICAL VERIFICATION. THE FIRM WAS FOUND NOT EXISTENCE.” 4. The petitioner was also called upon to respond to the impugned SCN within seven working days and was further directed to appear before the Proper Officer on 16.06.2022 for a personal hearing. The petitioner’s registration was also suspended with effect from the said date – 14.06.2022. The petitioner did not respond to the impugned SCN, which led to the respondent cancelling the petitioner’s GST registration by....