CHEHAK FASHIONS Vs. COMMISSIONER, DELHI GST

JUDGEMENT

(1.) Petitioner impugns order dtd. 1/1/2023 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dtd. 26/10/2021 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 26/7/2017 and also impugns Show Cause Notice dtd. 20/9/2021.

(2.) Vide Show Cause Notice dtd. 20/9/2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason: -

(3.) Petitioner was engaged in the business of trading of woven fabric and possessed GST registration.