Rakesh Enterprises Vs Principal Commissioner, Central Tax
Date: February 9, 2023
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, AMIT MAHAJAN
Subject Matter
GST Registration cannot be cancelled without considering the reply to SCN
Summary
Although the impugned order dated 28.12.2020 refers to the petitioner’s response to the Show Cause Notice, it does not indicate as to the contents thereof or reflects any discussion in respect of the petitioner’s explanation.In view of th…
1. The petitioner has filed the present petition, inter alia, impugning an order dated 28.12.2020 passed by the Superintendent, Ward-90 whereby the petitioner’s registration under the Central Goods and Services Tax Act, 2017 (hereafter ‘the Act’) was cancelled. The said order was passed in furtherance of the proceedings commenced by the Show Cause Notice dated 15.12.2020. A…