M/s MARUTI ENTERPRISES (THROUGH ITS PROPRIETOR SH. BINOD SINGH) v. THE PRINCIPAL COMMISSIONER, DELHI G.S.T & ORS.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
M/s MARUTI ENTERPRISES (THROUGH ITS PROPRIETOR SH. BINOD SINGH)
v.
THE PRINCIPAL COMMISSIONER, DELHI G.S.T & ORS.
W.P.(C) 5977/2026 & CM APPL. 29330/2026 dated 04.05.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 29
Decision : In favour of assessee
Cancellation of registration – Petitioner contended SCN proposing cancellation u/s 29(2)(e) CGST Act for alleged willful misstatement after voluntary cancellation already effected – Retrospective suspension from original registration date – Reply submitted asserting no revocation sought and no ITC wrongful availment – Held: Writ petition disposed – Competent authority to consider reply and pass reasoned order – Petitioner to appear with documents on specified date – SCN proceedings to be disposed within two weeks.
Represented By:
Counsel for the Petitioner: Urooj Chaudhary & Esha Sharma, Advs.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member