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WAZID RAZA vs. SUPERINTENDENT RANGE-108 CENTRAL GOODS AND SERVICE TAX & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Dhruv Bhardwaj

Res. Counsel

Anushree Narain

Ankit Kumar

Petitioner / Applicant	WAZID RAZA
Respondent	SUPERINTENDENT RANGE-108 CENTRAL GOODS AND SERVICE TAX & ANOTHER
Court	Delhi High Court
State	Delhi
Date	Sep 20, 2024
Order No.	W. P. (C) 13035/2024 & CM APPL. 54402/2024
Citation	2024(9) TAXREPLY 11073
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ORDER
VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondents to revoke the suspension of the petitioner’s Goods and Services Tax (GST) registration. The petitioner, essentially, impugns the Show Cause Notice dated 24.07.2024 (hereafter the impugned SCN) whereby the petitioner was called upon to show cause as to why the petitioner’s GST registration not be cancelled. The impugned SCN, is reproduced as under:- “Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Section 29(2)(e)-registration obtained by means of fraud, wilful misstatement or suppression of facts 2. Rule 21(g)-person violates the provision of rule 86B Remarks: During Physical verification, the taxpayer found non-existent on the declared principal....