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STEELMART INDIA vs. PRINCIPAL COMMISSIONER OF GOODS AND SERVICES TAX, SOUTH DELHI
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Pranay Jain
Karan Singh
Res. Counsel
Sonu Bhatnagar
Nishtha Mittal

Petitioner / Applicant

STEELMART INDIA
Respondent PRINCIPAL COMMISSIONER OF GOODS AND SERVICES TAX, SOUTH DELHI
Court Delhi High Court
State

Delhi

Date Jul 16, 2024
Order No.

W. P. (C) 9454/2024 CM APPL. 38765/2024

Citation

2024(7) TAXREPLY 10291
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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 26.06.2024 (hereafter the impugned SCN) whereby the petitioner was called upon to show cause as to why its GST registration number not be cancelled and its GST registration was suspended from the date of the impugned SCN. 2. The petitioner was registered with GST authorities with effect from 03.08.2023 and was assigned the Goods and Services Tax Identification (GSTIN) – No.07CSUPA0997G1ZC. The Proper Officer proposed to cancel the petitioner’s GST registration and issued the impugned SCN. 3. There are two reasons reflected in the impugned SCN for proposing to cancel the petitioner’s registration. The same are set out below: 4. The first reads as “returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017”; and the second reads as “On the basis of information received vide Memo no....

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