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UNITY TRADERS vs. GOVT OF NCT OF DELHI
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN SHANKAR

Pet. Counsel

Aman Kumar Singh

K. Murali Kumar

Res. Counsel

Mehak Nakra

Gunjan

Aditya Goyal

Petitioner / Applicant	UNITY TRADERS
Respondent	GOVT OF NCT OF DELHI
Court	Delhi High Court
State	Delhi
Date	Jan 14, 2025
Order No.	W. P. (C) 15847/2024 & CM APPL. 66541/2024 (STAY)
Citation	2025(1) TAXREPLY 12325
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ORDER
ORDER PER 1. The writ petitioner had approached this Court aggrieved by the Show Cause Notice [SCN] dated 25 April 2024 and which had alleged a violation of Rule 21 (c) of the Central Goods and Services Tax Rules, 2017 [Rules]. In terms of that SCN and in view of further proceedings being taken thereon, the Goods and Services Tax [GST] registration of the petitioner also came to be suspended with effect from 25 April 2024. 2. The challenge essentially proceeds on the basis of the decision rendered by the Court in DLF Home Developers Limited vs. Sales Tax Officer Class II Avato Ward 107 Special Zone 12 Delhi & Anr. W.P.(C) 11052/2024 on 04 September 2024 and which came to be reiterated in DLF Home Developers Limited v. Sales Tax Officer Class II W.P.(C) 11037/2024. In that decision, we had held that a parallel enquiry cannot be conducted by the State and Central GST authorities. This in light of the mandatory prescriptions....