Roxy Enterprises Vs Union of India
Date: December 17, 2023
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, AMIT MAHAJAN
Subject Matter
GST registration to be restored after physical verification
Summary
The petitioner's GST registration was cancelled on the grounds of non-existence and the failure to carry on business from the declared principal place of business. Subsequent litigation and appeals ensued, leading to the cancellation of GST regis…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia , impugning an Order-in-Appeal dated 09.2023 (hereafter the ‘ impugned order ’) whereby the petitioner’s appeal against an order cancelling its GST registration was rejected. This is the third round of litigation between the parties before this Court. 2. The proper off…