M/S Umesh Traders v. Principal Commissioner Of Goods And Service Tax West Dethi

$~345 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1198/2025 M/S UMESH TRADERS .....Petitioner Through:

Mr. Pranay Jain & Mr. Karan Singh, Advs.

versus PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX WEST DETHI .....Respondent Through:

Mr.

Aakarsh Srivastava, Standing Counsel with Mr.

Anand Pandey, Adv.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R

% 30.01.2025 CM APPL. 5788/2025 (EX.) Allowed, subject to all just exceptions.

The application shall stand disposed of.

W.P.(C) 1198/2025 1.

The writ petitioner had approached this Court seeking disposal of its application which sought voluntary cancellation of its Goods & Services Tax ["GST"] registration. We are, however, informed that yesterday, a Show Cause Notice [„SCN‟] has come to be issued, in terms of which a date of personal hearing has also been fixed for 07 February 2025.

2.

In view of the aforesaid, we leave it open to the writ petitioner to respond to the SCN that has come to be issued. The said notice proceedings may be taken to their logical conclusion in accordance with law. All rights and contentions of respective sides are kept open. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/02/2025 at 14:52:09

3.

The writ petition shall stand disposed of on the aforesaid terms. YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

JANUARY 30, 2025/v The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/02/2025 at 14:52:09