Archit Khandelwal v. Pr. Commr. of DGST

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The Tax Publishers 2024 TaxPub(GST) 903 (Del-HC) IN THE DELHI HIGH COURT SANJEEV SACHDEVA & RAVINDER DUDEJA JJ. Archit Khandelwal v. Pr. Commr. of DGST W.P. (C) No. 4398/2024 4 April, 2024 Petitioner by: Rishabh Jain & Ramashish, Advocates. Respondents by: Rajeev Aggarwal, ASC. JUDGMENT *Sanjeev Sachdeva, J.* Petitioner impugns order dated 16-6-2021 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 25-5-2018. Petitioner also impugns Show Cause Notice dated 6-4-2021. 2. Petitioner is engaged in the business of trading in metals and possessed GST Registration. 3. Petitioner had submitted an application seeking cancellation of GST Registration dated 7-1-2020 on the ground of closure of business. 4. Pursuant to the said application, Show Cause Notice dated 24-2-2021 was given to the petitioner seeking additional information and documents relating to application for cancellation of registration. Petitioner had filed a response the said Notice, however, the said application was rejected. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 903 (Del-HC)

IN THE DELHI HIGH COURT

SANJEEV SACHDEVA & RAVINDER DUDEJA JJ.

Archit Khandelwal v. Pr. Commr. of DGST

W.P. (C) No. 4398/2024

4 April, 2024

Petitioner by: Rishabh Jain & Ramashish, Advocates.

Respondents by: Rajeev Aggarwal, ASC.

JUDGMENT

Sanjeev Sachdeva, J.

Petitioner impugns order dated 16-6-2021 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 25-5-2018. Petitioner also impugns Show Cause Notice dated 6-4-2021.

2. Petitioner is engaged in the business of trading in metals and possessed GST Registration.

3. Petitioner had submitted an application seeking cancellation of GST Registration dated 7-1-2020 on the ground of closure of business.

4. Pursuant to the said application, Show Cause Notice dated 24-2-2021 was given to the petitioner seeking additional information and documents relating to application for cancellation of registration. Petitioner had filed a response the said Notice, however, the said application was rejected.