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T.S. EVENTS AND MANAGEMENT vs. COMMISSIONER OF CGST DELHI & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Khursheet Ahmad
M.a. Ansari
Res. Counsel
Piyush Beriwal

Petitioner / Applicant

T.S. EVENTS AND MANAGEMENT
Respondent COMMISSIONER OF CGST DELHI & OTHERS
Court Delhi High Court
State

Delhi

Date Mar 2, 2023
Order No.

W.P.(C) 2381/2023

Citation

2023(3) TAXREPLY 7077
Original Order
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ORDER

O R D E R 1. The petitioner has filed the present petition, impugning an Order-in-Appeal dated 31.10.2022, passed by the Appellate Authority, rejecting the petitioner’s appeal against an order dated 18.01.2021, whereby the petitioner’s GSTIN registration was cancelled. 2. The petitioner was issued a Show Cause Notice dated 29.12.2020, calling upon the petitioner to show cause as to why its GSTIN registration no. (ZA0712201236804), not be cancelled on account of failure to file returns for a continuous period of six months. 3. It is the petitioner’s case that he is suffering from ill-health and being the sole proprietor of the concern, there was no other person who could file the returns within time. The petitioner states that although, he had not filed the returns, he had discharged the tax liability. 4. He also submits that he could not respond to the said Show Cause Notice dated 29.12.2020 for the same reason of his ill health. It is also stated t....

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