Dismissed
M/S Ak Enterprises through Its Proprietor Sh Ankit Kumar v. Sales Tax Officer Class Ii/ Avato Ward 75 Zone 7 Delhi
Delhi HCW.P.(C)/5962/2024
Case brief
AI extract
What is this about?
Petitioner challenged cancellation of its GST registration with retrospective effect for being nonexistent at its principal place of business after not replying to the SCN. The court declined to entertain the petition given the available appellate remedy and permitted an appeal to be filed within two weeks without delay objections.
What did the court decide?
Liberty to file appeal against the impugned order within two weeks; appellate authority directed to decide expeditiously on merits uninfluenced by delay.