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USHA INDUSTRIES vs. ASSISTANT COMMISSIONER WARD 82 AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA

Pet. Counsel

Nitesh Srivastava

Ankit Sareen

Yash Tandon

Res. Counsel

Rajeev Aggarwal

Samridhi Vats

Petitioner / Applicant	USHA INDUSTRIES
Respondent	ASSISTANT COMMISSIONER WARD 82 AND ANOTHER
Court	Delhi High Court
State	Delhi
Date	May 8, 2024
Order No.	W. P. (C) 6510/2024 & CM. APPLS. 27148-49/2024
Citation	2024(5) TAXREPLY 9621
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ORDER
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 03.02.2021 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 12.01.2021. 2. Issue notice. Notice accepted by Learned counsel appearing for respondent. With the consent of parties, petition is taken up for final disposal today. 3. Petitioner is engaged in the business of manufacturing and trading of cable wires and possessed GST Registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 4. Show Cause Notice dated 12.01.2021 was issued to the Petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states “Any taxpayer other than composition taxpayer has not filed returns for a continuous period of six months.” Said Show Cause Notice required the petitioner to appear before the unders....