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2024 Supreme(Online)(DEL) 7221

HIGH COURT OF DELHI
SHARDA METAL WORKS THROUGH ITS PROPRIETOR MR.DILIP KUMAR – Appellant
Versus
THE COMMISSIONER CENTRAL GOODS AND SERVICES TAX – Respondent


JUDGEMENT

SANJEEV SACHDEVA, J. (ORAL) Petitioner impugns order dated 02.05.2023 and Show Cause Notice dated 06.09.2022. Vide Show Cause Notice dated 06.09.2022, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:-

    Page 1 of 5 IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 04.01.2024 SHARDA METAL WORKS THROUGH ITS PROPRIETOR ..... Petitioner ..... Respondents Mr. Rakesh Kumar & Mr. Subhash Chandra Gupta, Mr. Akshay Amritanshu, Senior Standing Counsel with Petitioner impugns order dated 02.05.2023 and Show Cause Notice dated 06.09.2022. Vide Show Cause Notice dated 06.09.2022, petitioner was called upon to show cause as to why the registration be “Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of Digitally Signed By:VAISHALI PRUTHI Signing Date:05.01.2024 17:45:13
    Signature Not Verified

2. Vide impugned order dated 02.05.2023, the registration of the petitioner has been cancelled with effect from the date of its registration on 27.06.2018.

3. W

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