IN THE DELHI HIGH COURT

SANJEEV SACHDEVA & RAVINDER DUDEJA JJ.

K.C.P. India v. Commr. of Department of Trade and Taxes & Anr.

W.P. (C) No. 4394/2024 & CM. Appl. No. 17980/2024

22 March, 2024

Petitioner by: John Matthew, Advocate.

Respondents by: Rajeev Aggarwal, Additional Standing Counsel with Samridh Vats, Advocates.

Sanjeev Sachdeva, J.

Petitioner impugns order dated 1-1-2021 whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 1-7-2017. Petitioner also impugns Show Cause Notice dated 1-9-2020.

2. Vide Show Cause Notice dated 1-9-2020, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason: -

Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months.

3. Petitioner is engaged in the business of manufacturing of PVC and possessed GST Registration.