Metal Edge Vs Sales Tax Officer Class II
Date: July 4, 2023
Subject Matter
Simultaneous investigations by different authorities, unless directed against the petitioner, do not preclude the issuance of a show cause notice by another officer
Summary
The petitioner is challenging an order dated 07.10.2021 that cancelled their GST registration. They argue that the order was issued by someone who does not have the authority to do so. The petitioner also challenges a show cause notice dated 23.09.20…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner (sole proprietor of the M/s Metal Edge) has filed the present petition, inter alia, impugning an order dated 07.10.2021 (hereafter ‘the impugned order’) whereby the petitioner’s GST registration was cancelled. The petitioner claims that the impugned order was issued by respondent no.1, who is not a…