JAI OPTICAL Vs. GOVT. OF NCT OF DELHI

JUDGEMENT

(1.) Petitioner impugns order dtd. 29/11/2023, whereby the impugned Show Cause Notice dtd. 24/9/2023, proposing a demand against the petitioner has been disposed and a demand of Rs.1,52,60,614.00 including penalty has been raised against the petitioner. The order has been passed under Sec. 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).

(2.) Petitioner was engaged in business of trading of optical items, spectacle frames etc. and possessed GST registration. As per the Petitioner , he closed down all business activities in the year 2022 and filed an application seeking cancellation of GST registration Thereafter, the GST registration of the Petitioner was cancelled w.e.f from 31/3/2022 vide order dtd. 2/5/2022.

(3.) Learned counsel for the Petitioner submits that the Petitioner was issued a Show Cause Notice dtd. 24/9/2023, after one year of passing an order of cancellation of GST registration.