VIRENDER KUMAR JAIN Vs. DELHI GST OFFICER

JUDGEMENT

(1.) The petitioner has filed the present petition impugning an order dtd. 28/4/2023 (hereafter 'the impugned order') passed by the Delhi GST Appellate Authority (respondent no.2), whereby the petitioner's appeal against an order dtd. 2/11/2021 passed by the proper officer cancelling his GST Registration Number, was rejected.

(2.) The petitioner also impugns an order dtd. 2/11/2021, whereby his GST Registration was cancelled from retrospective date. In addition, the petitioner prays that directions be issued to respondent no.1 to rectify the date of cancellation of his GST Registration.

(3.) The petitioner states that he is aged about 74 years and was engaged in the business of manufacturing and trading in copper wires. The petitioner carried on its business under the name of M/s Virendra Wires. The petitioner was registered in Delhi with the GST Department with effect from 1/7/2017 and was assigned the GST Registration Number: 07AAGPJ2772C1ZZ.