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SINGLA EXPORTS vs. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS.
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN

Pet. Counsel

Puneet Agrawal

Kashish Gupta

Mansi Khurana

Res. Counsel

Anushree Narain

Petitioner / Applicant	SINGLA EXPORTS
Respondent	CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS.
Court	Delhi High Court
State	Delhi
Date	Aug 9, 2023
Order No.	W.P.(C) 2732/2023 and CM APPL. 10537/2023
Citation	2023(8) TAXREPLY 7778
Original Order
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ORDER
VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning an order dated 22.06.2022 (hereafter ‘the impugned order’), whereby the petitioner’s GST Registration was cancelled with retrospective effect from 02.07.2017. 2. It is contended on behalf of the petitioner that the impugned order was passed pursuant to a Show Cause Notice dated 10.06.2022 (hereafter ‘the impugned Show Cause Notice’) that did not disclose the specific reasons for proposing the cancellation of the petitioner’s GST Registration. The petitioner had also applied for cancellation of its GST Registration with effect from 30.04.2022 on the ground that it had discontinued its business operations. However, the said application was not processed on the ground that the petitioner had failed to respond to the said impugned Show Cause Notice seeking further documents and details. 3. The impugned order was issued pursuant to the impugned Show Cau....