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SP SAFE CONTROL SYSTEMS PVT. LTD. vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Arindam Mukherjee
Res. Counsel
Bakshi Vinita
Anurag Ojha

Petitioner / Applicant

SP SAFE CONTROL SYSTEMS PVT. LTD.
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Feb 22, 2023
Order No.

W.P.(C) 1729/2023 & CM APPL. 6547/2023

Citation

2023(2) TAXREPLY 7246
Original Order
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ORDER

O R D E R 1. The petitioner has filed the present petition challenging the order-in-appeal dated 24.01.2023 whereby the petitioner’s appeal challenging the revocation of GST registration (07 AANCS2588M2ZI) was rejected on the ground that the appeal was beyond the period of limitation. 2. The reasons for cancellation of the petitioner’s GST registration is that he had not filed the returns for a period of six months. A show cause notice dated 02.09.2021 was issued to the petitioner calling upon it to show cause as to why its registration should not be cancelled. It is also important to note that the show cause notice dated 02.09.2021 called upon the petitioner to appear before the concerned officer on 02.10.2021 at 11 a.m. 3. It is not disputed that the petitioner had immediately on receipt of the show cause notice, addressed the cause and filed the returns by 14.09.2021. The petitioner was of the view that since he had addressed the cause for which adverse ac....

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