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SUBHANA FASHION vs. COMMISSIONER DELHI GOODS AND SERVICE TAX
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Pulkit Verma
Upender Sah
Peyush Pruthi
Res. Counsel
Rajeev Aggarwal
Shubham Goel

Petitioner / Applicant

SUBHANA FASHION

Respondent COMMISSIONER DELHI GOODS AND SERVICE TAX
Court Delhi High Court
State

Delhi

Date Sep 19, 2024
Order No.

W. P. (C) 12255/2024 and CM APPL. 50939/2024 (Stay)

Citation

2024(9) TAXREPLY 11105
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order dated 02.06.2022 (hereafter the impugned order) whereby the petitioner’s GST registration was cancelled with retrospective effect from 01.07.2017. The impugned order was issued pursuant to a Show Cause Notice dated 03.09.2021 (hereafter the SCN), whereby the petitioner was called upon to show cause why its GST registration not be cancelled. The only reason set out in the SCN for proposing to cancel the petitioner’s GST registration reads as under: “Fails to pay any amount of tax, interest or penalty to the account of the Central/State Government beyond a period of three months from the date on which such payment becomes due.” 2. The petitioner was called upon to furnish a reply to the SCN within a period of seven days from the date of service of the SCN. The petitioner was also put to notice that if he failed to furnish a reply or appear for a personal hear....

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