GARG CANDLE WORKS Vs. COMMISSIONER, DELHI GST

JUDGEMENT

(1.) This hearing has been done through hybrid mode.

(2.) The present Petition has been filed by the Petitioner-Garg Candle Works under Article 226 and 227 of the Constitution of India inter alia seeking to set aside the order dtd. 6/9/2024 (hereinafter 'impugned order') vide which the Petitioner's GST registration was cancelled.

(3.) The brief background of the case is that the Petitioner was registered with GST No. 07ARNPG2347QlZ8 since 1/7/2017. He had applied for cancellation of the registration on 15/5/2023, thereafter, a notice was issued on 14/6/2023 by which the following details were sought: