Shakti Shiva Magnets Private Limited Vs AC(ST), Delhi
Date: January 31, 2022
Subject Matter
Registration can be suspended only for thirty days and the cancellation proceeding has to be concluded within thirty days
Summary
Rule 21A as well as Rule 22(3) of the Delhi GST Rules, 2017 provides that an assessee’s registration can be suspended only for thirty days and the cancellation proceeding has to be concluded within thirty days. Since in the present case,…
In pursuance to the order dated 27 th January, 2022, Mr.Ankur Garg, Commissioner, Delhi, GST has joined the proceedings by way of an online video link. Mr.Ankur Garg admits that the impugned show-cause notice dated 11 th November, 2021 contains no fact or reason. He also agrees that the impugned show-cause notice is not supported by any document/form on the basis of which the petitioner’s GS…