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2023 (7) TMI 529 - DELHI HIGH COURTJurisdiction of Proper Officer - SCN issued by Sales Tax Officer Class II, AVATO, Ward-67, Zone-6, Delhi (not in the rank of the Assistant Commissioner) - Cancellation of petitioner’s GST registration - HELD THAT:- It is the petitioner’s case that the records of the petitioner were called by respondent no.2 in connection with the investigation into the affairs of one Mr. Rajneesh Bansal. It is not the case of the petitioner that the investigation was commenced against the petitioner. The petitioner is not precluded from canvassing her contention that the proceedings in terms of the impugned show cause notice are not maintainable, before the concerned officer. The petitioner is not precluded from raising this objection in response to the impugned show cause notice. Needless to state that if any such objection is raised, the concerned officer shall examine the same. Insofar as the cancellation of the GST registration is concerned, the learned counsel does not press the issue before this Court. He reserves the right, if any, to approach the authorities once again in this regard. Petition dismissed.
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