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STAR ENTERPRISES vs. COMMISSIONER OF DELHI GST AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Vineet Bhatia

Bipin Punia

Aamnaya Jagannath Mishra

Res. Counsel

Rajeev Aggarwal

Shubham Goel

Petitioner / Applicant	STAR ENTERPRISES
Respondent	COMMISSIONER OF DELHI GST AND ANOTHER
Court	Delhi High Court
State	Delhi
Date	Aug 12, 2024
Order No.	W. P. (C) 10986/2024
Citation	2024(8) TAXREPLY 10529
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Section 39

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ORDER
VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order dated 20.01.2022 (hereafter the impugned order), whereby the petitioner’s Goods and Services Tax (GST) registration was cancelled with retrospective effect. 2. The petitioner was registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and was assigned the Goods and Services Tax Identification Number (GSTIN) 07AJPPH0815A1ZP. 3. The petitioner was issued a Show Cause Notice dated 21.12.2021 (hereafter the SCN), whereby the petitioner was called upon to show cause why its registration not be cancelled. The reasons set out in the SCN allude to the provisions to file returns under Section 39 of the CGST Act and the details of outward supplies furnished by the petitioner in Form GSTR-1. However, it does not contain any allegation that the said provisions were not complied with or any discrepancy was found in the returns furnished by the petitioner in....