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SWATI GUPTA vs. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANOTHER
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA

Pet. Counsel

Sumit K. Batra

Manish Khurana

Priyanka Jindal

Res. Counsel

Rajeev Aggarwal

Petitioner / Applicant	SWATI GUPTA
Respondent	COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANOTHER
Court	Delhi High Court
State	Delhi
Date	Apr 26, 2024
Order No.	W. P. (C) 5897/2024 & CM APPL. 24329/2024
Citation	2024(4) TAXREPLY 9496
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ORDER
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.10.2021 whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 30.06.2021. Petitioner further impugns order dated 25.06.2021 dismissing the Application for Cancellation filed by the petitioner seeking cancellation of GST registration. 2. Issue notice. Notice accepted by learned counsel appearing for the respondent. With the consent of parties, petition is taken up for final disposal today. 3. Petitioner was engaged in the business of trading raisins and possessed GST Registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 4. Petitioner submitted an application dated 20.06.2020 seeking cancellation of the GST Registration on the ground of closure of business. 5. Pursuant to the said application, Notice dated 31.03.2021 was issued to the petitioner ....