Sun N Sand Exim India (P) Ltd. v. Superintendent Division

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The Tax Publishers 2024 TaxPub(GST) 901 (Del-HC) IN THE DELHI HIGH COURT SANJEEV SACHDEVA & RAVINDER DUDEJA Sun N Sand Exim India (P) Ltd. v. Superintendent Division W.P. (C) No. 1436/2024 & CM. Appls. 5944/2024 21 March, 2024 Petitioner by: Gaurav Gupta, Advocates. Respondents by: Gibran Naushad, Senior Standing Counsel. JUDGMENT *Sanjeev Sachdeva, J.* Petitioner impugns order dated 14-2-2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 02-7-2017. 2. Show Cause Notice dated 26-8-2022 was issued to the Petitioner seeking to cancel its registration on the ground During physical verification, the firm found to be non-existent. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 901 (Del-HC)

IN THE DELHI HIGH COURT

SANJEEV SACHDEVA & RAVINDER DUDEJA

Sun N Sand Exim India (P) Ltd. v. Superintendent Division

W.P. (C) No. 1436/2024 & CM. Appls. 5944/2024

21 March, 2024

Petitioner by: Gaurav Gupta, Advocates.

Respondents by: Gibran Naushad, Senior Standing Counsel.

JUDGMENT

Sanjeev Sachdeva, J.

Petitioner impugns order dated 14-2-2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 02-7-2017.

2. Show Cause Notice dated 26-8-2022 was issued to the Petitioner seeking to cancel its registration on the ground During physical verification, the firm found to be non-existent.