2022 (4) TMI 601

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner Through: Mr Puneet Rai, Adv. Respondents Through: Mr Anuj Aggarwal, Adv. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): 1. This writ petition is preferred against the order dated 26.10.2021, passed by the Appellate Authority (Delhi GST)/Special Commissioner-II, Department of Trade and Taxes, Government of National Capital Territory of Delhi [hereafte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1, would apply in view of what is stated in the circular dated 20.7.2021. 4. Ordinarily, we would have set aside the impugned order passed by the appellate authority, and remitted the matter to the appellate authority for adjudication on merits, but, in view of the fact that the show cause notice issued to the petitioner is completely deficient in material particulars, in our opinion, no purpos....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... registration, is on account of the fact that the then directors of the petitioner, at the relevant time, were at cross purposes. 5. A close perusal of the order dated 11.12.2019, whereby the petitioner's registration was cancelled, shows [as also submitted by Mr Rai] that, in fact, there was no demand outstanding qua the petitioner. 6. In view of the above, the impugned order dated 26.10.20....