2025 (5) TMI 1730

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....i and Mr. Dhruv Bhardwaj, Advocates. For the Respondents Through: Mr. Aakarsh Srivastava, Senior Standing Counsel with Mr. Anand Pandey and Mr. Anurag Gupta, Advocates for R-1. Ms. Urvi Mohan, Advocate for GNCTD PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 31006/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disp....

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....March, 2025 and thereafter, issued a show cause notice for cancellation and ITC blocking on 2nd April, 2025 leading to the impugned order dated 17th April, 2025, which is under challenge in the present petition. 6. Ld. Counsel for the Petitioner submits that since the Petitioner's application for cancellation was already filed and the GST Registration already stood cancelled vide order dated 21st....

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.... Section 107 of the Central Goods and Service Tax Act, 2017. The Petitioner's stand that the application for revocation of GST Registration dated 11th March, 2025 was filed prior to the issuance of the show cause notice dated 2nd April, 2025 would not be correct, inasmuch as, the letter received from the Anti Evasion Commissionerate is dated 7th March, 2025 and it appears that the Petitioner may h....