JUDGEMENT

SANJEEV SACHDEVA, J. (ORAL) Petitioner impugns show cause for cancellation dated 18.04.2022 and the orders of rejection and applications for revocation of cancellation dated 30.08.2023. Learned counsel for the petitioner submits that show cause notice issued under Section 29 of the Goods and Services Tax Act, 7 [‘the Act’] was itself defective as it did not give any details of the alleged wrongful availment or utilization of input tax credit.

Page 1 of 5 IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 03.01.2024 W.P.(C) 16189/2023 & CM APPL. 65071/2023 ..... Petitioner ..... Respondents Priyanka Goel, Advocates.

Mr. Rajeev Aggarwal with Ms. Samridhi Vats, for cancellation dated 18.04.2022 and the orders of rejection and applications for revocation Learned counsel for the petitioner submits that show cause notice issued under Section 29 of the Goods and Services Tax Act, 7 [‘the Act’] was itself defective as it did not give any details of the alleged wrongful availment or utilization of input tax credit.

Digitally Signed By:VAISHALI PRUTHI Signing Date:04.01.2024 16:02:00

Signature Not Verified

3. Learned counsel submits that sh