JUDGEMENT

SANJEEV SACHDEVA, J. (ORAL) Petitioner impugns order dated 23.11.2022 and Show Cause 09.12.2022. Vide Show Cause Notice dated petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:-

returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017”

Vide impugned order dated 23.11.2022, the registration of the petitioner has been cancelled with effect from the date of its Page 1 of 4 IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 11.01.2024 402/2024 & CM APPLs. 1819/2024, 1820/2024 ..... Petitioner COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ..... Respondents Praveen Kumar, Advocates.

Rajeev Aggarwal, ASC with Mr. Prateek and Ms. and Show Cause .2022. Vide Show Cause Notice dated 09.12.2022, petitioner was called upon to show cause as to why the registration be returns furnished by you under section 39 of the Central Goods , the registration of the petitioner has been cancelled with effect from the date of its registration on 01.07.2017

3. We may note that though the Show Cause Notice states that petitioner failed to furnish returns for a continuous period of six months