Sanjeev Kumar v. Commissioner, Department Of Trade And Taxes, Govt. Of NCT Of Delhi

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1964/2025 SANJEEV KUMAR .....Petitioner Through:

Mr. Udit Bakshi, Mr. Bhwesh Bhola and Ms.

Urvashi Dhiman, Advs.

versus COMMISSIONER, DEPARTMENT OF TRADE AND TAXES, GOVT. OF NCT OF DELHI .....Respondent Through:

Mr. K. G. Gopalakrishnan, Adv.

Ms. Avni Singla, Panel Counsel for GNCTD.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA % 24.02.2025

O R D E R

CM APPL. 9227/2025 (Ex.) Allowed, subject to all just exceptions.

The application is disposed of.

W.P.(C) 1964/2025 1.

The petitioner has approached this Court challenging the Show Cause Notice ["SCN"] dated 09 October 2024 in terms of which its Goods and Services Tax ["GST"] registration has come to be placed in suspension pending consideration of the allegation which stands levelled namely of a violation of Rule 21(a) of the Central Goods & Services Tax Rules, 2017.

2.

We note from the record that although the petitioner had filed a reply to the said notice as far back as on 16 October 2024, the said 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 28/02/2025 at 12:45:52

proceedings have not been finalized till date. 3.

We, consequently, dispose of the writ petition by directing the competent authority of the respondents to ensure that the pending SCN proceedings are disposed of with due expedition and preferably within a period of three weeks' from today.

4.

All rights and contentions of respective parties on merits are kept open.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

FEBRUARY 24, 2025/DR 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 28/02/2025 at 12:45:52