M/S Empower Inc v. Principal Commissioner Of Goods And Service Tax West Delhi

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9772/2024 & CM APPL. 40109/2024 (Exemption) M/S EMPOWER INC .....Petitioner Through:

Mr. Pranay Jain and Mr. Karan Singh, Advocates.

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

Mr. Shubham Tyagi, Sr. SC, CBIC along with Mr. Nalin Gupta, Advocate.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA

O R D E R

% 13.08.2024 1.

The petitioner has filed the present petition, inter alia, praying as under:- "a) issue a writ of mandamus or any other appropriate writ or direction to directing respondent to allow the application of the petitioner to cancel its GST registration no. 07IJWPK7363F1ZG on the request of the petitioner and set aside order dated 11.06.2024;"

2.

The learned counsel for the parties state that after the present petition was filed, the respondent has suo motu cancelled the petitioner‟s GST registration with retrospective effect.

3.

In view of the above, the petitioner seeks to withdraw the present petition with liberty to assail the order cancelling its registration with retrospective effect.

4.

Dismissed as withdrawn with the aforesaid liberty. 5.

The pending application is also disposed of.

VIBHU BAKHRU, J SACHIN DATTA, J AUGUST 13, 2024/r 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 16/08/2024 at 11:50:31