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SHRI SAI METALS vs. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX WEST DELHI
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Pranay Jain

Karan Singh

Res. Counsel

Jivesh Tiwari

Samiksha

Petitioner / Applicant	SHRI SAI METALS
Respondent	PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX WEST DELHI
Court	Delhi High Court
State	Delhi
Date	Jul 8, 2024
Order No.	W. P. (C) 9168/2024
Citation	2024(7) TAXREPLY 10211
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ORDER
VIBHU BAKHRU, J. (ORAL) CM APPL.37506/2024 (Exemption) 1. Allowed, subject to all just exceptions. 2. The application is disposed of. W.P.(C) 9168/2024 3. Issue notice. Learned counsel for the respondent accepts notice. 4. The petitioner has filed the present petition, inter alia, praying that appropriate directions be issued for cancellation of the petitioner’s GST Registration in terms of its application (reference number AA070124043893A dated 16.01.2024). 5. The petitioner claims that it was registered with the GST Authorities and was assigned a Goods and Services Tax Identification Number (GSTIN: 07BBZPS9347B3ZV). The petitioner further claims that during the period the petitioner was carrying on its business, it had discharged its entire tax liability and there is no outstanding tax due and payable by the petitioner. 6. Since, the petitioner closed down its business, the petitioner made an application dated 16.01.2024 seeking cancellati....