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SHOPPERS HOME vs. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX DELHI
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA
Pet. Counsel
Pranay Jain
Karan Singh
Res. Counsel
Anurag Ojha
Kumar Abhishek

Petitioner / Applicant

SHOPPERS HOME

Respondent PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX DELHI
Court Delhi High Court
State

Delhi

Date Apr 26, 2024
Order No.

W. P. (C) 5888/2024 & CM APPL. 24308/2024

Citation

2024(4) TAXREPLY 10847

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ORDER

JUDGMENT SANJEEV SACHDEVA, J.(ORAL) 1. Petitioner impugns order dated 15.03.2024 whereby the application of the petitioner seeking cancellation of the GST registration has been dismissed on the ground that some discrepancies were found in the returns and the reply submitted by the petitioner was not found satisfactory and also the fact that the petitioner did not attend the personal hearing. 2. Learned counsel for the petitioner submits that petitioner had duly uploaded all the requisite documents and however did not receive any notice for a personal hearing and as such the documents could not be brought to the attention of the proper officer. 3. Issue notice. Notice is accepted by learned counsel appearing for the respondents. With the consent of the parties, petition is taken up for hearing. 4. We may note that the notice issued to the petitioner on 14.02.2024 requiring the petitioner to furnish additional information/clarification does not mention that petitio....

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