$~2

*

IN THE HIGH COURT OF DELHI AT NEW DELHI

%

,,,,,,,,,,

+

W.P.(C) 16189/2023 & CM APPL. 65071/2023

MS RS WIRES INDUSTRIES THROUGH

PROPRIETOR RAJENDER SINGH

SALES TAX OFFICER CLASS

II AVATO WARD 63 ZONE 6 DELHI

Advocates who appeared in this case:

For the Petitioner:

For the Respondent

CORAM:-

HON’BLE MR. JUSTICE

HON'BLE MR.

SANJEEV SACHDEVA, J. (ORAL)

1.

Petitioner impugns show cause

18.04.2022 and the orders of rejection and applications for revocation

of cancellation dated 30.08.2023.

2.

Learned counsel for the petitioner submits that show cause

notice issued under Section 29 of the Goods and Services Tax Act,

2017 [‘the Act’] was itself defective as it did not give any details of

the alleged wrongful availment or utilization of input tax credit.

IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of decision

W.P.(C) 16189/2023 & CM APPL. 65071/2023

MS RS WIRES INDUSTRIES THROUGH

PROPRIETOR RAJENDER SINGH

versus

SALES TAX OFFICER CLASS

II AVATO WARD 63 ZONE 6 DELHI

Advocates who appeared in this case:

Mr. R. P. Singh & Ms. Priyanka Goel, Advocates

For the Respondents:

Mr. Rajeev Aggarwal with Ms. Samridhi Vats,

Advocate.

HON’BLE MR. JUSTICE SANJE