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SINGHAL SINGH RAWAT vs. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX (CGST) , DELHI-WEST.
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Ujwal Ghai
Res. Counsel
Aakarsh Srivastava
Vaibhav Gupta

Petitioner / Applicant

SINGHAL SINGH RAWAT
Respondent COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX (CGST) , DELHI-WEST.
Court Delhi High Court
State

Delhi

Date Sep 12, 2024
Order No.

W. P. (C) 12590/2024

Citation

2024(9) TAXREPLY 10993
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the Show Cause Notice dated 17.11.2022 (hereafter the impugned SCN) whereby the petitioner was called upon to show cause as to why its Goods and Services Tax (GST) Registration not be cancelled. The petitioner also impugns the order of cancellation dated 25.11.2022 (hereafter the impugned cancellation order) whereby the petitioner’s GST registration was cancelled with retrospective effect from 11.03.2020. 2. The petitioner was registered under the provisions of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) and was assigned the Goods and Services Tax Identification Number (GSTIN): 07BLWPR7053N1ZO. 3. The petitioner filed an application on 02.11.2022 seeking cancellation of his GST registration. The copy of the said application has not been annexed with the present petition. The....

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