M/S Gopal Enterprises v. Principal Commissioner Of Central Goods And Service Tax, North Delhi

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17597/2024 M/S GOPAL ENTERPRISES .....Petitioner Through:

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

versus PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX, NORTH DELHI .....Respondent Through:

Mr. Vikas Kumar Sharma, SPC for Resp./ UOI.

Ms. Monica Benjamin, SSC.

CORAM:

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

O R D E R

% 15.01.2025 CM APPL. 74875/2024 (Ex.) Allowed subject to all just exceptions.

Application stands disposed of.

W.P.(C) 17597/2024 1.

The petitioner is aggrieved by the continued suspension of its Goods & Services Tax ["GST"] registration pursuant to the issuance of a Show Cause Notice ["SCN"] dated 04 October 2024. 2.

The record would bear out that despite a detailed reply having been filed soon thereafter, and more particularly on 08 October 2024, the SCN proceedings have not been finalized till date. 3.

In view of the aforesaid, we dispose of this writ petition by directing the competent authority to ensure that the pending SCN proceedings are disposed of in accordance with law with due 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 24/01/2025 at 15:15:58

expedition and preferably within a period of two weeks from the date of presentation of a certified copy of our order. 4.

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

YASHWANT VARMA, J HARISH VAIDYANATHAN SHANKAR, J JANUARY 15, 2025/kk 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 24/01/2025 at 15:15:58