KALPATRU INDUSTRIES Vs. COMMISSIONER SGST DELHI

JUDGEMENT

(1.) Petitioner impugns order dtd. 27/1/2021 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 1/7/2017 and also impugns Show Cause Notice dtd. 13/1/2021.

(2.) Issue notice. Notice is accepted by learned counsel appearing for respondent. With the consent of the parties, petition is taken up for final disposal today.

(3.) Petitioner is a Hindu Undivided Family (HUF) and possessed GST Registration bearing number 07AAEHK4901N1Z3 under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).