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VIJAY SALES ENTERPRISES vs. SUPERINTENDENT RANGE-25, GST DIVISION NEW DELHI
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN

Pet. Counsel

Pulkit Verma

Piyush Pruthi

Res. Counsel

Atul Tripathi

V. K. Attri

Petitioner / Applicant	VIJAY SALES ENTERPRISES
Respondent	SUPERINTENDENT RANGE-25, GST DIVISION NEW DELHI
Court	Delhi High Court
State	Delhi
Date	Oct 13, 2023
Order No.	W.P.(C) 13596/2023 & CM APPL. 53641/2023
Citation	2023(10) TAXREPLY 8139
Original Order
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ORDER
VIBHU BAKHRU, J. 1. Issue notice. 2. The learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition impugning an order dated 02.12.2022 (hereafter ‘the impugned order’) passed by the respondent cancelling the petitioner’s GST registration with retrospective effect from 12.12.2019 (the date on which the registration was granted). 4. The petitioner had filed an application dated 01.08.2022 praying that the GST registration be cancelled with effect from 31.07.2022 as it had discontinued its business operation. Pursuant to the said application, the concerned officer issued a notice dated 03.08.2022 calling upon the petitioner to furnish certain documents, which the petitioner failed to do. Thereafter, on 26.08.2022, the concerned officer passed an order rejecting the petitioner’s application for cancellation of the GST registration on the ground that the petitioner had not provided the relevant documents. ....