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M/S.NIRMAL METAL  Vs UNION OF INDIA & ORS. -Judgment by Delhi High Court

Information

$~2
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of decision: 24.01.2024
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+ W.P.(C) 593/2024
M/S.NIRMAL METAL …. Petitioner

versus

UNION OF INDIA & ORS.. …… Respondents

Advocates who appeared in this case:
For the Petitioner: Mr. Jitin Singhal, Mr. Suresh Chowdhary, Advocates.
For the Respondent: Mr. Aakarsh Srivastava, Standing Counsel with Mr. Vaibhav Gupta, Advocate.
CORAM:-
HON�BLE MR. JUSTICE SANJEEV SACHDEVA
HON’BLE MR. JUSTICE RAVINDER DUDEJA

JUDGMENT

SANJEEV SACHDEVA, J. (ORAL)

CM APPL. 2680/2024 (for exemption)
1. Exemption allowed, subject to all just exceptions.
2. This application stands disposed of.
W.P.(C) 593/2024
3. Petitioner seeks quashing of show cause notice dated 19.05.2023 and further seeks restoration and revival of GST registration of the petitioner.

4. Learned counsel for the petitioner submits that show cause notice is bereft of any details and no details were provided to the petitioner.

5. It is disputed by learned counsel for the respondents, who submit that all the requisite details were uploaded on the portal and were available to the petitioner and petitioner has even responded to the show cause notice by filing a reply.

6. Without prejudice to the above and with the consent of learned counsel for parties, the petition is disposed of with the following directions:-

(i) Respondents shall furnish to the petitioner the entire material available with the respondents in support of the show cause notice on or before 08.02.2024.
(ii) The petitioner may, if so advised, file a detailed response thereto within one week thereafter.
(iii) Thereafter, respondents shall dispose of the show cause notice on or before 22.02.2024 by a speaking order after giving an opportunity of personal hearing to the petitioner.

7. It is clarified that in case petitioner is aggrieved by any further order, it would be entitled to avail such remedies as may be permissible in law.

8. Petition is disposed of in the above terms.

SANJEEV SACHDEVA, J

RAVINDER DUDEJA, J
January 24, 2024/vp

W.P.(C) 593/2024 Page 1 of 3