RASHID PROPRIETOR OF MS ENTERPRISES vs UNION OF INDIA AND ORS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 11th February, 2025 W.P.(C) 1635/2025 & CM APPL. 7966/2025 RASHID PROPRIETOR OF MS ENTERPRISES .....Petitioner Through: Mr. Dipak Raj, Mr. Kuldeep Mishra, Ms. Garima Kumar, Mr. Deep Raj and Mr. Ayushman, Advs. (M: 9650143585) versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Piyush Beriwal, Mr. Sandip Munian and Ms. Jyotsna Vyas, Advs. for R-1 and 2. (M: 9910396352) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE DHARMESH SHARMA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India seeking quashing of the Show Cause Notice [hereinafter “SCN”] dated 24th November, 2023 and the subsequent cancellation of the GST registration of the Petitioner dated 7th December, 2023. 3. This is the second round of SCNs being issued to the Petitioner. In the first round, a SCN was issued on 18th August, 2023, wherein the ground raised was as under: “Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be 1. OTHER STATE REFERENCE VIDE LETTER DATED 08-08-20