Sri Sai Vishwas Polymers v. Commr. of GST & Anr.

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The Tax Publishers 2024 TaxPub(GST) 889 (Del-HC) IN THE DELHI HIGH COURT SANJEEV SACHDEVA & RAVINDER DUDEJA Sri Sai Vishwas Polymers v. Commr. of GST & Anr. W.P. (C) No. 1400/2024 19 March, 2024 Petitioner by: Akash Verma and Ms. Sakshi, Advocates Respondents by: Rajiv Aggarwal, ASC with Suhani Mathur, Advocate JUDGMENT *Sanjeev Sachdeva, J.* Petitioner impugns order dated 9-2-2023 whereby GST registration of the petitioner has been cancelled retrospectively with effect from 2-7-2017 and also impugns Show Cause Notice dated 31-1-2023. Further, Petitioner also impugns order dated 14-12-2023, whereby the Show Cause Notice dated 23-9-2023, proposing a demand of Rs. 3,83,22,698.00 against the Petitioner has been disposed of and a demand including penalty has been raised against the Petitioner. The said order has been passed under section 73 of the Central Goods & Services Tax Act, 2017. 2. Petitioner is a partnership firm and is engaged in the business of manufacturing of plastic chairs, refining of gold, manufacturing and supply of Gold Bars and possessed GST registration. 3. Show Cause Notice dated 31-1-2023 was issued to the Petitioner seeking to cancel its registration for the following reason:- SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 889 (Del-HC)

IN THE DELHI HIGH COURT

SANJEEV SACHDEVA & RAVINDER DUDEJA

Sri Sai Vishwas Polymers v. Commr. of GST & Anr.

W.P. (C) No. 1400/2024

19 March, 2024

Petitioner by: Akash Verma and Ms. Sakshi, Advocates

Respondents by: Rajiv Aggarwal, ASC with Suhani Mathur, Advocate

JUDGMENT

Sanjeev Sachdeva, J.

Petitioner impugns order dated 9-2-2023 whereby GST registration of the petitioner has been cancelled retrospectively with effect from 2-7-2017 and also impugns Show Cause Notice dated 31-1-2023. Further, Petitioner also impugns order dated 14-12-2023, whereby the Show Cause Notice dated 23-9-2023, proposing a demand of Rs. 3,83,22,698.00 against the Petitioner has been disposed of and a demand including penalty has been raised against the Petitioner. The said order has been passed under section 73 of the Central Goods & Services Tax Act, 2017.

2. Petitioner is a partnership firm and is engaged in the business of manufacturing of plastic chairs, refining of gold, manufacturing and supply of Gold Bars and possessed GST registration.

3. Show Cause Notice dated 31-1-2023 was issued to the Petitioner seeking to cancel its registration for the following reason:-